Responsibility Accounting & Transfer Pricing(PPT 34頁)

Decentralization in Organizations
Decentralization in Organizations
Decentralization and Segments
A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. A segment can be . . .
Cost, Profit, and Investments Centers
Cost Center
A segment whose manager has control over costs,
but not over revenues or investment funds.
Cost, Profit, and Investments Centers
Profit Center
A segment whose manager has control over both costs and revenues,
but no control over investment funds.

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