Applicabilitiy of responsibility accounting in retail stores: An application in city of Afyonkarahisar

The responsibility accounting system is a management system that allows the performance of managers to be assessed through accountability centers and the costs to be controlled. With this system, it was tried to be able to distinguish the responsibility centers in the enterprises operating in the retailing sector and to show that the performance of the administrators was assessed by means of the responsibility centers and the control of the expenses was provided. In the study, responsibility accounting system and functioning were tried to be explained with an application. The application was made in a business operating in the retail sector. It has been determined that most of the conditions necessary for the implementation of responsibility accounting exist in the implementation enterprise and it has been determined that some disruptions can be eliminated and expenditure centers can be fully controlled.