Ansvarsstyrningen

Ansvarsstyrningen, often translated as responsibility accounting, is a management accounting concept that involves organizing a company's control system around the specific responsibilities of individual managers. In an ansvarsstyrning system, the organization is divided into segments, and each segment is assigned to a manager who is held accountable for the segment's performance. These segments can be departments, divisions, product lines, or any other identifiable unit within the company.

The core principle of ansvarsstyrningen is to align the manager's performance evaluation with the costs and revenues over which they have direct control. This creates clear lines of accountability and provides a framework for performance measurement. By focusing on controllable factors, managers are motivated to make decisions that benefit their specific area of responsibility, which in turn is expected to contribute to the overall success of the organization.

There are typically three main types of responsibility centers: cost centers, profit centers, and investment centers. In a cost center, the manager is responsible only for costs. In a profit center, the manager is responsible for both revenues and costs. In an investment center, the manager is responsible for revenues, costs, and the investment in assets used by the center. The choice of responsibility center type depends on the level of authority and control the manager possesses. Ansvarsstyrningen aims to decentralize decision-making and empower managers at various levels, fostering a more responsive and efficient organization.