以下是高頓網(wǎng)校為大家整理的：F2會(huì)計(jì)師與企業(yè)匯總，希望對(duì)考生們有所幫助。
 
　　1.3 Responsibility accounting
　　Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess the performance of each part of an organization.
 
　　The main responsibility centers are:
　　Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.
　　Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.
　　Profit center – A part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.
　　Investment center – A profit center with additional responsibilities for investment and possibly also for financing, and whose performance is measured by its return on capital employed (ROCE).
 
　　高頓網(wǎng)校小編寄語(yǔ)：緊張而有序，效率是關(guān)鍵。

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