Managers of profit centers have more autonomy and responsibility for decision making than do managers of cost centers or revenue centers. 利潤中心的經(jīng)理比成本中心和收入中心的經(jīng)理在經(jīng)營(yíng)決策方面有更多自主權和責任。
The management purpose in providing cost information is con-cerned with managerial problem, that of formulating business policy and making operating decisions. 管理需要提供成本資料涉及一個(gè)管理方面的問(wèn)題，即為了制定企業(yè)的經(jīng)營(yíng)方針和經(jīng)營(yíng)決策。
