%0 Journal Article %T Management of Working Capital of the Enterprise: the Role and Importance of Responsibility Centers %A Avrashkov, L.Y. %A Grafova, G.F. %A Guskov, S.V. %K working capital, responsibility centers, budget, fi nancing. %J Auditor %D 2018 %N 4 %P 4 %I INFRA-M Academic Publishing LLC.