作者：Catherine Tang 16 年以前
356
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
