Accounting › Section V · Responsibility accounting and decentralization › Topic V.1
Centralized and decentralized management
As a business grows, one person can no longer make every decision. Whether authority stays at the top or is spread through the organisation shapes how fast it reacts, how consistent it stays, and how its managers must be measured.
In this topic
- Who decides?
- Management control systems
- Levels of management
- Centralised organisations
- Decentralised organisations
- The costs of decentralisation
- Daily and strategic decisions
- Segments and organisational charts
- Worked example: two charts for Tidecombe
- Worked example: what to centralise
- Common mistakes to avoid
- Key takeaways
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