The RACI matrix is a powerful yet simple tool for assigning cross-functional responsibilities. Accountable is defined as 'the buck stops here' while Responsible is about doing the work, as can be seen from the example of the crew of a ship leaving harbour. Each task has one individual Accountable while there may be shared responsibility in some cases.

In the matrix:

• on the horizontal axis the names of the persons or functional roles, and
• on the vertical axis on the deliverables, relevant processes or activities.

Any combination of a name and result process / task is a letter, R, A, C or I. These letters stand for the following terms:

R (Responsible)
the person (s) that the work / do. Accountability is made to the person who is accountable.
A (Accountable)
If it comes, should he / she may be the final sheets, veto right.
C (Consulted)
Is two-way communication. This person gives (co) direction to the result, he / she is prior to decisions or actions consulted.
I (Informed)
someone subsequently informed about the decisions taken, on the progress, achievements etc. This is one-direction communications.
Optional may contain the S and R are used, then the term or RASCIO used.
S (Supportive)
the person who gave support. When this variant is elected, but an R can be used.
O ( Out of the Loop )
person who is not part of the process. Om expliciet aan te geven dat dit het geval is. To explicitly to indicate that this is the case.

You have undertaken a process improvement effort and therefore roles have changed

You are designing a new process

You have established an alliance or partnership with an individual, team, or company