În cartea ITIL despre Service Strategy, capitolul 5 este dedicat Service Economics. Pe parcursul a 40 de pagini sînt explicate şi exemplificate concepte şi noţiuni din zona cotabilităţii de gestiune. De notat: „Accounting within Financial Management differs from traditional accounting in that additional category and characteristics must be defined that enable the identification and tracking…
Am afirmat de mai multe ori că în practica noastră nu este prea clară diferenţa dintre Sarcini/Atribuţii şi Responsabilităţi “Accountability – their accountability to the manager responsibility, answerability, reporting, obedience; the accountability of his actions explicability, comprehensibility, intelligibility. Accountable – accountable for one’s actions responsible, answerable, liable, chargeable. Responsibility – it is his responsibility to…
