Is the management connected with bearing the responsibility too will he say ¬ The utilization of the made accessible human, productive and financial potential. This marks that every managerial position should be put in the organizational structure enterprises correctly and to have the subordinated segment of the responsibility. What the management becomes present enterprise for the help of traditional, centralized organizational structures
and the methods of the management more and more very made difficult more. Necessary now is his division on smaller, relatively economic subjects. One can execute this through the singling out the internal economic subjects of The so-called centre of the responsibility whose managers are responsible for the components of the result of the financial enterprise.

One can now define The centre of the responsibility as the dealt out area of the form about definite costs the results and supplies in which one can tie the responsibility for the realization of appointed tasks with proper managers or managers group.

The introduction of The centre of the responsibility, he influences the growth of efficiency and the competitiveness of the working of the firm, as the wholes, the reductions of the costs of the activity. The experiences of the enterprises which applied the conception of The centre of the responsibility show, that they lead to:

• pro effectiveness and pro the market behaviours of their management, as a result of transfer of the market mechanism to the interior of enterprise, development at the managers of businessman and the growth of the justification in the result features ¬ average participation in the decission process;
• the acceleration of process and the improvement of the elasticity of the working;
• the relief of the chief management from current matters and making possible oneself on long-wave and strategic problems;
• support of and organizational and the aid of the process of the restructuring

The economic centre however not are devoid defects. One can number to the most important:

The centre of the responsibility have settled norms for financial parameters, such how: receipts, cost, profit, earnings. Four the main kinds of The centre of responsibility: the centre of costs, the centre of profits, the centre of the investment distinguish themselves The centre of receipts.

The every dealt out centre of the responsibility has to be put in ¬ the round organizational. From correct putting the centre for costs in the aurochs of organizational (the kinds and character on entry and exit) and the qualification of his tasks to depend in the future of the management the whole enterprise.

The decentralization of the management, through emission of The centre of the responsibility, creates the need possession by managers the upland of the rungs of current and reliable information about range and the degree of the realization of tasks by them subordinate they the centre the responsibility.

The singling out the centre joins with exact of the organizational structure of the enterprise. She makes up the basis of the building of the centre in single enterprises often.

The board deals with the activity about the strategic character mainly
and investment activity and the co-ordination of individual workings too Institutions realize The making up centre of profits the working. The steering wheel of These centre administering the definite centre briefly and long-term decisions relating to incomes and costs. They steer them near the help of various instruments. The managers of the centre have to the help functional mobile phones answering too: the sale, the production, the assurance of the continuity of the production, the assurance of the quality, service, auxiliary activity. In large organizational individuals (holding companies, concerns The centre of the responsibility can be built on various mach.

The qualification of the form of The centre of responsibility, the rank of the centre in ¬ the organizational round and he the objective range requires the individual approach and adaptation of the solutions to specific needs and the strategy of the development of enterprises. The individualization of solutions throws on f regard of the specific of trade, the organization of the processes of the work, sounds, possessed material and human supplies, the principles of the record of costs and the systems of rewarding.

He walks about such current observation the process, which he continuity of insight in his course. Observation this, if this possible is, he should is be well-versed in on gnals (the supplied documentary evidence measurement of the phenomenon) about (changes) and not to restrain only to the accumulation of these signals (to ¬ summary the sums of records on accounts, reports,). This continuity of the observation of the course of the studied phenomenon just defines herself his of monitoring.

• the conquest of the knowledge about current in The centre of the responsibility,
• introduction with their the managers current condition of possessing to interferes in the course of processes formative the observed phenomenon
  in the result of monitoring is specialized each time ¬ the formation helping processes too. Monitoring the activity of The centre of the responsibility is not the simple process, his complexity grows up in the measure progressive the centralization of the management.