作者：Catherine Tang 15 年以前
309
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.
開啟
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
