責任中心和可控成本是什么_2022年ACCA考試MA知識點

來源：東奧會計在線責編：田彤2022-11-14 09:19:37

把圈子變小,，把語言變干凈，把成績往上提，把故事往心里收一收,，現(xiàn)在想要的以后都會有。ACCA被稱為“國際財會界的通行證”，含金量比較高。今天整理了MA科目Responsibility centres and controllable costs(責任中心和可控成本)相關(guān)知識點,，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Responsibility centres and controllable costs-責任中心和可控成本

【知識點】

Responsibility centres and controllable costs-責任中心和可控成本

A controllable cost is ‘A cost that can be controlled, typically by a cost, profit or investment centre manager’.

Most variable costs within a department are thought to be controllable in the short term. A cost which is not controllable by a junior manager might be controllable by a senior manager. A cost which is not controllable by a manager in one department may be controllable by a manager in another department. Some costs are non-controllable, such as increases in expenditure items due to inflation.

自我管理的意志力很大程度上來自于自我尊重,。而所謂的自我尊重就是知道自己什么事該做與不該做,，能做與不能做，以及做好自己,。以上就是為大家整理的MA科目考試知識點了,，12月ACCA考試在即，請各位考生抓緊時間備考,。

注：以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第36講

(本文為東奧會計在線原創(chuàng)文章,，僅供考生學(xué)習使用，禁止任何形式的轉(zhuǎn)載)

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