Responsibility Centres

Больше похоже на это

CHAPTER 7 IMPLEMENTING STRATEGY

от najihah sulaiman

Introduction in sport management

от Siti Zakirah

Total Quality Management - T1

от T K

The Great Depression of the 1930s

от Quintin Olivito

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