The Hierarchy of Segment Reports

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...

Full description

Bibliographic Details
Main Author:	Danilo Dorović
Format:	Article
Language:	English
Published:	University of Belgrade, Faculty of Organisational Sciences 2015-05-01
Series:	Management
Online Access:	http://management.fon.bg.ac.rs/index.php/mng/article/view/81

id	doaj-70d72a2b2b6d4e3997cbd12b5f8a435a
record_format	Article
spelling	doaj-70d72a2b2b6d4e3997cbd12b5f8a435a2020-11-24T20:53:50ZengUniversity of Belgrade, Faculty of Organisational SciencesManagement1820-02222406-06582015-05-012075677310.7595/management.fon.2015.001381The Hierarchy of Segment ReportsDanilo Dorović0Tedex dooThe 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.http://management.fon.bg.ac.rs/index.php/mng/article/view/81
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Danilo Dorović
spellingShingle	Danilo Dorović The Hierarchy of Segment Reports Management
author_facet	Danilo Dorović
author_sort	Danilo Dorović
title	The Hierarchy of Segment Reports
title_short	The Hierarchy of Segment Reports
title_full	The Hierarchy of Segment Reports
title_fullStr	The Hierarchy of Segment Reports
title_full_unstemmed	The Hierarchy of Segment Reports
title_sort	hierarchy of segment reports
publisher	University of Belgrade, Faculty of Organisational Sciences
series	Management
issn	1820-0222 2406-0658
publishDate	2015-05-01
description	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.
url	http://management.fon.bg.ac.rs/index.php/mng/article/view/81
work_keys_str_mv	AT danilodorovic thehierarchyofsegmentreports AT danilodorovic hierarchyofsegmentreports
_version_	1716796083964739584

The Hierarchy of Segment Reports

Similar Items