成本与管理会计课件6. 12.ppt

Segment Reporting and Decentralization Chapter Twelve Decentralization in Organizations Decentralization in Organizations Cost, Profit, and Investments Centers Cost Center A segment whose manager has control over costs, but not over revenues or investment funds. Profit Center A segment whose manager has control over both costs and revenues, but no control over investment funds. Investment Center A segment whose manager has control over costs, revenues, and investments in operating assets. Responsibility Centers Responsibility Centers Responsibility Centers Learning Objective 1 De