What are the characteristics of the traditional responsibility accounting system

The characteristics of the traditional responsibility accounting system include the following:

I. The responsibility centers are divided according to the functions, authority, goals and tasks of each organization within the enterprise.

Two, the main use of value indicators as the performance assessment indicators of each responsibility center.

Third, through the comparison of the actual value of the controllable indicators of each responsibility center and the budget value of the assessment of performance, calculation and distinguish between favorable and unfavorable differences, as the basis for rewards and punishments.

Four, the responsibility for the decomposition of each responsibility center, each responsibility center and then decomposed to the individual, and develop appropriate incentives and penalties.