ACCA知识点：成本中心
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ACCA知识点：成本中心
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Cost Centres
1．Profit centres
Profit centres are similar to cost centres but are accountable for costs and revenues.
2．Revenue centres
Revenue centres are similar to cost centres and profit centres but are accountable for revenues only.Revenue centre managers should normally have control over how revenues are raised.
3．Investment centres
An invenstment centre is a profit centre with additional responsibilities for capital investment and possibly for financing,and whose performance is measured by its return on investment.
4．Responsibility centres
A responsibility centre is a department or organisational function whose performance is the direct responsibility of a specific manager.
【Question】Which of the following is a characteristic of an investment centre?（）A．Managers have control over marketing.
B．Management have a sales team.
C．Management have a sales team and are given a credit control function.
D．Managers can purchase capital assets.
【Answer】D
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