Second, the accounting system separately measures the performance of each responsibility center. 第二,利用会计系统分别测量每个责任中心(RC)的绩效。
A revenue center is any responsibility center that responsible for revenue and, typical, for marketing cost. 收入中心是指只对收入和销售费用负责的责任中心(RC)。
The classification and establishment of responsibility center may help an organization to get better performance. 责任中心(RC)的划分和设置有利于企业实现更好的经营成果。
A profit center is any responsibility center responsible for profit, thus responsible for revenue, cost, production, and sales volume. 利润中心是指对利润负责的责任中心(RC),就是说,对收入、成本、产量和销量负责的责任中心(RC)。
An investment center is any responsibility center responsible for profit and the use of investment fund. Such centers include some divisions and the entire organization itself. 投资中心是指对企业的利润和投资负责的责任中心(RC)。这类中心通常指一些分支机构和企业本身。