cost responsibility center

基本解釋

With the development of university and the increase of economic activities, the finance cost center would undertake more responsibility for preventing risks.
隨著高校的發(fā)展和經(jīng)濟(jì)活動(dòng)的增多，結(jié)算中心將麪對(duì)更多的風(fēng)險(xiǎn)和隱患。
Responsibility Center: A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
責(zé)任中心：責(zé)任中心即在某一組織內(nèi)能控制成本的發(fā)生或收入的創(chuàng)造的任何地點(diǎn)。
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
成本琯理方麪，在闡述了如何劃分成本中心、確定可控成本後，重點(diǎn)就如何編制責(zé)任預(yù)算和確定預(yù)算收入進(jìn)行了較爲(wèi)詳細(xì)的分析。