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Responsibility center : ウィキペディア英語版 | Responsibility center A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results.〔Anthony, R.. ''The Management Control Function,'' Boston, HBS, 1988, p.64.〕 In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers.〔Jae K. Shim; Joel G. Siegel, ''Budgeting Basics and Beyond,'' John Wiley & Sons, ISBN 978-0-470-38968-3〕 Typical examples of responsibility centers are the profit center〔Melumad, Nahum, Dilip Mookherjee, and Stefan Reichelstein. "(A theory of responsibility centers )." ''Journal of Accounting and Economics'' 15.4 (1992): 445-484.〕 and the cost center. ==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Responsibility center」の詳細全文を読む
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