责任中心

第一，为每个责任中心制定预算。

First , budgets are prepared for each responsibility center .

第二，利用会计系统分别测量每个责任中心的绩效。

Second , the accounting system separately measures the performance of each responsibility center .

较大的部门还可进一步细分为更小的责任中心。

Large departments often are further subdivided into smaller responsibility centers .

下面我们讨论各责任中心的绩效衡量方法。

In the following section , we discuss performance measures in responsibility centers .

矿井成本责任中心核算模式设计

To Design Accounting Mould for Mine Responsibility Cost Centre

责任中心绩效衡量就是一个积累和报告有关责任中心绩效的信息的过程。

Center performance measurement is the process of accumulating and reporting data relate to center performance .

但是其他责任中心的经理们无权过问与投资相关的特殊活动。

But managers of the other responsibility centers cannot control over specific behaviors related to investment .

责任中心的划分和设置有利于企业实现更好的经营成果。

The classification and establishment of responsibility center may help an organization to get better performance .

责任中心和组织形式

Responsibility centers and organization structure

当这些原则发生冲突时，各责任中心的价格决策应首选整体利益最大化原则。

The first choice among them is maximization of total pr of its while these principles Conflict .

宗教间共同责任中心

Interfaith Centre on Corporate Responsibility

2007年，他被美国律协职业责任中心颁发的MichaelFranck

This year , he was nominated for the Michael Franck Award presented by the ABA Center for Professional Responsibility

成本中心：成本中心是能控制成本发生的任何责任中心。

Cost Center : A cost center is any responsibility center that has control over the incurrence of cost .

在预算执行组织方面，将财务结算中心引入到传统的责任中心。

In the organization of budget implementation , it introduces the financial settlement center to the traditional responsibility centre .

在这些分公司中，尤其是工业企业的分公司中，一般都是成本责任中心，所以成本管理已成为当前各大型企业分公司聚焦的问题。

Most of these branches are cost center , therefore cost management is the core problem of enterprise management .

收入中心是指只对收入和销售费用负责的责任中心。

A revenue center is any responsibility center that responsible for revenue and , typical , for marketing cost .

再次，规范明确各责任中心，完善事前成本控制体系；

Thirdly , each responsibility center has to understand its duty cleanly so as to enhance the in-the-process-cost control system .

责任中心预算体系是将经营目标分配到各责任中心的管理机制。

The budget system of responsibility center is to divide the target to every responsibility center and every operating period .

越来越多的国内医院开始引进企业界施行已久的责任中心制度，以建立一整套科学的评价考核体系。

More and more domestic hospitals proceed to introduce the responsibility center system for establishing a set of scientific evaluative system .

如图20-1所示，责任中心的类型与企业组织形式有密切的联系。

As Figure 20-1 shows , the type of responsibility center is closely related to its position in the organization structure .

责任中心是组织内部的一个特定单位，其管理者承担规定的责任。

A re-sponsibility center is a part , segment , or subunit of an organization whose manager is accountable for specified activities .

通过构建多层次责任中心、预算管理制度，建立了预算管理体系。

By building a multi-level responsibility centers and the institution of budget management , which has established a system of budget management .

本文提出公司要建立三级成本管理责任中心，推行模拟市场经济核算，实行成本否决，改善资金、物资供应管理体制，从而提高企业的经济效益。采用即时招标保证物资供应

This paper states that the corporation should build up a three & stage responsibility MAKING INVITING BID WHENEVER NECESSARY GUARANTEEING MATERIAL SUPPLY

在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。

Management accounting aids the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center .

第三，及时提供业绩报告，把每个责任中心的收入和费用的实际数与预算数相比较。

Third , timely performance reports are prepared , comparing the actual revenue and expenses of each responsibility center with the budgeted amounts .

利润中心是指对利润负责的责任中心，就是说，对收入、成本、产量和销量负责的责任中心。

A profit center is any responsibility center responsible for profit , thus responsible for revenue , cost , production , and sales volume .

财务管理控制中责任中心的建立、预算系统的完善、会计体系职责完善、审计系统和信息化管理；

Setting up the responsibility center , perfecting the budget , accounting and auditing system and the informationization managing in the financial management control ;

然而，至于各个责任中心的绩效如何，我们则需要采用合适的方法，对其实际绩效进行衡量和评价。

However , if we must determine the performance to each responsibility center , we should take proper means to measure and evaluate it .

责任中心通常有四种类型：成本中心、收入中心、利润中心和投资中心。

The four major types of responsibility centers are cost ( or expense ) centers , revenue centers , profit centers , and investment centers .

在责任中心体系中，投资中心处于最高层级，它拥有最大的决策权，也承担最大的责任。

Investment center is at the highest level of responsibility center , it has the largest decision-making power , but also bear the greatest responsibility .