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    STUDIA NEGOTIA - Ediţia nr.2 din 2008  
         
  Articol:   IMPLEMENTAREA CENTRELOR DE PROFIT ÎN INTERIORUL UNEI ENTITĂŢI ECONOMICE.

Autori:  . 		 
       
         
  Rezumat:  We started the present paper from a conceptual point of view regarding the responsibility centres and we used a theoretical and methodological approach that allows us to understand the role generally played by the responsibility centres, profit centres in particular, concerning the optimization of economic efficiency of a business.According to the existing particularities of economic entities in the industry of cosmetics, we delimited some responsibility centres and we identified some of the relations between them. This way we determined two categories of expenses centres:
-The centre of general expenses of the entity which include the expenses of the administrative function of the entity (including the financial accounting departments, human resources, quality control, environmental protection, research department and so on);
-The centre of expenses with the auxiliary activity of the entity (central heating).At the same time, we determined two categories of profit centres:
-Level I profit centres – for the productive activity of the entity;
-Level II profit centres – for the sales activity of the products obtained in the level I profit centres.We also underlined the fact that there are some transfers between these responsibility centres which take place trough the prices of inner cession of the transfer prices.

Keywords: economic efficiency, economic entity, efficiency, profit centres, budget. 		 
         
     
         
         
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