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・ Response to intervention
・ Response to the State of the Union address
・ Response ZT
・ Response-Ability
・ Response-based therapy
・ Response-rate ratio
・ Responses to sneezing
・ Responses to the Ebola virus epidemic in West Africa
・ Responsibilities and Other Poems
・ Responsibilities Program
・ Responsibility
・ Responsibility (novel)
・ Responsibility (song)
・ Responsibility assignment matrix
・ Responsibility assumption
Responsibility center
・ Responsibility for the Holocaust
・ Responsibility for the Russo-Georgian War
・ Responsibility for the September 11 attacks
・ Responsibility of Shipowners Act 1733
・ Responsibility to protect
・ Responsibility to protect in China
・ Responsibility – Social Democratic Alliance of Political Parties
・ Responsibility-driven design
・ Responsible autonomy
・ Responsible Care
・ Responsible disclosure
・ Responsible drug use
・ Responsible entity
・ Responsible fatherhood


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Responsibility center : ウィキペディア英語版
Responsibility center
A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results.〔Anthony, R.. ''The Management Control Function,'' Boston, HBS, 1988, p.64.〕 In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers.〔Jae K. Shim; Joel G. Siegel, ''Budgeting Basics and Beyond,'' John Wiley & Sons, ISBN 978-0-470-38968-3〕
Typical examples of responsibility centers are the profit center〔Melumad, Nahum, Dilip Mookherjee, and Stefan Reichelstein. "(A theory of responsibility centers )." ''Journal of Accounting and Economics'' 15.4 (1992): 445-484.〕 and the cost center.
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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