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Departmental accounting reports often provide data used to evaluate a department’s performance Brent Burns Womens Jersey , but are they useful in assessing how well a department manager performs? Neither departmental income nor its contribution to overhead may be useful because many expenses can be outside a manager’s control. Instead, we often evaluate a manager’s performance using responsibility accounting reports that describe a department’s activities in terms of controllable costs. A cost is controllable if a manager has the power to determine or at least significantly affect the amount incurred. Uncontrollable costs are not within the manager’s control or influence.

• Controllable versus Direct Costs
Controllable costs are not always the same as direct costs. Direct costs are readily traced to a department, but the department manager might or might not control their amounts. For example, department managers often have little or no control over depreciation expense because they cannot affect the amount of equipment assigned to their departments. Also Logan Couture Womens Jersey , department managers rarely control their own salaries. However, they can control or influence items such as the cost of supplies used in their department. When evaluating managers’ performances, we should use data reflecting their departments’ outputs along with their controllable costs and expenses. Distinguishing between controllable and uncontrollable costs depends on the particular manager and time period under analysis. For example, the cost of property insurance is usually not controllable at the department manager’s level but by the executive responsible for obtaining the company’s insurance coverage. Likewise Joe Thornton Womens Jersey , this executive might not control costs resulting from insurance policies already in force. However, when a policy expires, this executive can renegotiate a replacement policy and then controls these costs. Therefore, all costs are controllable at some management level if the time period is sufficiently long. We must use good judgment in identifying controllable costs.

• Responsibility Accounting System
A responsibility accounting system uses the concept of controllable costs to assign managers the responsibility for costs and expenses under their control. Prior to each reporting period Mikkel Boedker Jersey , a company prepares plans that identify costs and expenses under each manager’s control. These plans are called responsibility accounting budgets. To ensure the cooperation of managers and the reasonableness of budgets, managers should be involved in preparing their budgets. A responsibility accounting system also involves performance reports. A responsibility accounting performance report accumulates and reports costs and expenses that a manager is responsible for and their budgeted amounts. Management’s analysis of differences between budgeted amounts and actual costs and expenses often results in corrective or strategic managerial actions. Upper-level management uses performance reports to evaluate the effectiveness of lower-level managers in controlling costs and expenses and keeping them within budgeted amounts. A responsibility accounting system recognizes that control over costs and expenses belong to several levels of management.
KABUL, March 6 (Xinhua) -- Afghan President Mohammad Ashraf Ghani on Sunday called on Taliban to renounce violence and join the country's peace process.


Addressing the joint session of parliament here on Sunday, the Afghan president said bringing peace and stability in Afghanistan would benefit all sides including Taliban.


"We are determined to achieve peace Tim Heed Jersey , lasting peace in our country and would spare no efforts to achieve the noble objective," Ghani said.


"I am calling on Taliban to give up fighting and let us resolve our differences on negotiating table," the Afghan president said in his speech.


Describing al-Qaida, IS and other extremist groups as the reason for the ongoing militancy in the country Melker Karlsson Jersey , Ghani said Taliban should prove they are Afghans and have no relations with terrorist groups.


The Quadrilateral Coordination Group (QCG), including Afghanistan, Pakistan, China and the United States Kevin Labanc Jersey , met on Feb. 23 for its fourth session, announcing direct talks between Taliban and Afghan government might take place in the first week of March.


Taliban however rejected the offer in a statement on Saturday, terming the peace efforts as meaningless and the armed outfit's leadership has yet to decide on peace talks with the government.


The Afghan president warned that his country's security and defense forces would continue to fight all those opposing the peace efforts.


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Taliban rejects offer to attend Afghan peace talks


KABUL, March 5 (Xinhua) -- Taliban outfit once again rejected the offer for peace talks as meaningless practice Justin Braun Jersey , saying no official from Islamic Emirate of Afghanistan (name of ousted Taliban regime) would attend the process, a statement of the armed group sent to media outlets on Saturday said.


"Neither the Islamic Emirate leader Mullah Akhtar Mohammad Mansoor has authorized anyone to attend the talks nor the Islamic Emirate leadership council decided to do so," the statement categorically stated. Full story


130 militants give up fighting in northern Afghan province amid Taliban fighting


KABUL, Feb. 28 (Xinhua) -- Amid Taliban desperate attempt to overrun Maimana city Chris Tierney Jersey , the capital of northern Faryab province 425 km northwest of the national capital of Kabul city, 130 Taliban rebels renounced violence and gave up fighting in the province on Sunday, Faryab provincial governor said.


"We sincerely welcome our 130 brothers who renounced violence, handed over their weapons and joined the peace and reconciliation process today Tomas Hertl Jersey ," Sayyed Anwar Saadat said in a ceremony to welcome the former militants. Full story

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