responsibility center的意思
responsibility center中文翻譯:
責任中心
responsibility───n.責任,職責;義務
personal responsibility───個人責任;人事責任
collective responsibility───[法] 集體責任;集體責任制
operative responsibility───操作責任
accountability responsibility───問責責任
social responsibility───[經] 社會責任
accept responsibility───承擔責任
responsibility for───責任;負責
blurring responsibility───模糊責任
Second, the accounting system separately measures the performance of each responsibility center.───第二,利用會計系統分別測量每個責任中心的績效。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.───成本中心:成本中心是能控制成本發生的任何責任中心。
First, budgets are prepared for each responsibility center.───第一,為每個責任中心制定預算。
Thus, a department may be viewed as an area of responsibility for a given manager, and sometimes is called a responsibility center.───于是,一個部門可以被視為某一個經理的責任范圍,被稱為責任中心。
Responsibility accounting is a system for evaluating the performance of each responsibility center and its manager.───責任會計是衡量每一個責任中心及其管理人員業績的評價系統。
comparing the actual revenue and expenses of each responsibility center with the budgeted amounts.───第三,及時提供業績報告,把每個責任中心的收入和費用的實際數與預算數相比較。
A profit center is any responsibility center responsible for profit, thus responsible for revenue, cost, production, and sales volume.───利潤中心是指對利潤負責的責任中心,就是說,對收入、成本、產量和銷量負責的責任中心。
The budget system of responsibility center is to divide the target to every responsibility center and every operating period.───責任中心預算體系是將經營目標分配到各責任中心的管理機制。
But every responsibility center is the unit of special budget's organization and execution.
To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the "responsibility center".
First, budgets are prepared for each responsibility center.
Cost Center: A cost center is any responsibility center that has control over the incurrence of cost.
The structure of enterprise budget responsibility center is corresponding with its organization structure, and organization structure's type decides budget responsibility network's layout.
A revenue center is any responsibility center that responsible for revenue and, typical , for marketing cost.
An investment center is any responsibility center within an organization that has control over cost and revenue and also over investment funds.
Thirdly, each responsibility center has to understand its duty cleanly so as to enhance the in-the-process-cost control system.
A responsibility center is a part, segment, or subunit of an organization whose manager is accountable for specified activities.
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