Principles of Managerial Accounting · 免费预览
责任中心的四种类型
责任中心根据其管理者可控的内容划分为成本中心、收入中心、利润中心或投资中心，每一类都会获得一份针对其可控要素量身定制的绩效报告。
1. Classifying by what is controlled
Classifying by what is controlled
2. Cost and revenue centers
Cost and revenue centers
3. Profit and investment centers
Profit and investment centers
4. Controllable cost boundaries and the matching discipline
Controllable cost boundaries and the matching discipline
5. Classification test
What determines a responsibility center's classification?
6. Profit center example
Which segment is a profit center? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Investment center distinction
What separates an investment center from a profit center?
8. Common cost treatment
Why are common costs usually shown below the segment margin?
9. Four types list
Name the four responsibility center types: cost, revenue, profit, and ____ centers. One word.
10. Cost center measure
A cost center's performance is measured mainly through flexible-budget ____ analysis. One word.