Responsibility Accounting & Transfer Pricing(PPT 34页)

Decentralization in Organizations
Decentralization in Organizations
Decentralization and Segments
  A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data.  A segment can be . . .
Cost, Profit, and Investments Centers
 Cost Center
   A segment whose manager has control over costs, 
 but not over revenues or investment funds.
Cost, Profit, and Investments Centers
  Profit Center
   A segment whose manager has control over both costs and revenues, 
 but no control over investment funds.

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