Responsibility Accounting at Animal Feed Producing Enterprises in Vietnam

Responsibility accounting is a concept of management accounting that was first mentioned in the US in 1950 in the work "Basic organizational planning to tie in with responsibility accounting" by Ailman, H.B. 1950. Up to now, responsibility accounting has been widely and effectively applied in many countries, such as the US, France, Japan, etc.Responsibility accounting is closely related to the management hierarchy in enterprises. Responsibility accounting is only suitable for companies and corporations with large-scale, long-standing operations, rapid growth, company leaders who believe in decentralizing authority to subordinate leaders, and control systems and manage operations effectively, ensuring the entire machine operates smoothly. Therefore, in Vietnamese enterprises in general and animal feed production enterprises in Vietnam in particular, responsibility accounting is still a new issue. In this article, the author wants to discuss the issue of management decentralization and the role of responsibility accounting in controlling management activities. From there, build a responsibility center and a system of indicators to evaluate the management responsibility of centers in animal feed production enterprises in Vietnam.