Kategoriak: All - revenue - cost - performance - responsibility

arabera Catherine Tang 15 years ago

306

Responsibility Centres

Organizations often use responsibility centers to manage different aspects of their operations. These centers can be categorized into investment centers, profit centers, cost centers, and revenue centers.

Responsibility Centres

Responsibility Centres

Revenue Centre

Increase incentive for staff to create cost to Increase rev
Evaluate performance
Revenut it generate - traceable cost = net revenue
Ctrl Revenue, Price, Mix of stock on hand, promotion

Cost Centre

Unmeasurable attributes
Customer service
Staff motivation
Response time
Quality
Evaluate Performance
Interperiod cost comparison - Constant mx of pdt & pdtN Lv
Compare Actual vs Target or Std cost
Ctrl cost & reduce cost of manu operN, service Opn

Investment Centre

Evaluate - Return on Investment
Ctrl cost, Revenue & Level of INvestment

Profit Centre

Evaluate - Broad Index of performance
Local Decision
Corporate Decision
Eg Burger King franchise, cost & rev still can be ctrl by branch m'ger somehow
Ctrl Revenue & Cost, but Not Lv of Investment

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