管理会计双语人教版 chapter 09--精选篇3564.pptVIP

Copyright ? 2010 Pearson Education, Inc. Publishing as Prentice Hall. * Chapter 9 explains decentralization and allocating service department costs. The first learning objective is to learn about shared resources and service departments. In most companies, there are departments that provide services to multiple departments or divisions for the company. These shared resources are often called service departments because they provide services to other departments at the same company. Another common characteristic of service departments is that they usually do not generate revenues. Examples i