Responsibility Centres

Mehr dazu

HS Professional

von Jason Nairn

Managing Compensation

von SITI HAJAR BINTI ZAIDI

HACCP

von Raimonda Baraldi

Human Tissues

von Hannah Huang

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