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Management 81
ISSN 1820-0222
ISSN 2406-0658 (Online)
The Hierarchy of Segment Reports

 

UDC:005.912005.551

DOI: 10.7595/management.fon.2015.0013

 

The article presents an attempt to find the connection between reports created for managers responsible for different business segments. With this purpose, the hierarchy of the business reporting segments is proposed. This can lead to better understanding of the expenses under common responsibility of more than one manager since these expenses should be in more than one report. The structure of cost defined per business segment hierarchy with the aim of new, unusual but relevant cost structure for management can be established. Both could potentially bring new information benefits for management in the context of profit reporting.

Keywords: business segments, hierarchy, activity based costing

 

Danilo Dorović

Tedex doo, the consultancy enterprise

 

Download article: The Hierarchy of Segment Reports

 

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Issue 81
Wednesday, 01 March 2017
Issue number81, of journal for theory and practice "Management", is published and it can be downloaded from 'Review of issues' section. It has been published only in English version.
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