In view of Management Romconsulting, one of the main ways of action that can be used to integrate into organizational practice of the corporate governance principles is the decentralization of management, which involves broadening the functional autonomy by enhancing the powers of the branches and the transfer of responsibility to lower hierarchical levels, situation reflected in the documents formalizing the organizational structure.

In the practice of modern organizations, decentralization is achieved by segmenting the organization into a number of distinct areas of responsibility, called centers of responsibility. Organizing the company on centers of responsibility involves the implementation of management by exception and responsibility accounting. In this context, Management Romconsulting can help you analyze the opportunity of implementing the following types of responsibility centers :

- Cost centers, for which are reported only the costs. They represent the activity segments or areas of responsibility for which the costs are amounted and expense budgets are allocated.

- Profit centers, which are formally reported both the costs and the revenues.

- Investment centers, for which are formally reported the costs, the revenues and their respective investments.

These responsibility centers can operate either as natural profit centers, where the revenues are obtained solely from the sale of services to third parties or as artificial profit centers, specialized on the construction activities, technical assistance services, etc.., in which the income can be obtained indirectly by delivering of a share towards the parent company of the companies in which it holds the majority ownership.