責(zé)任中心和可控成本是什么_2023年ACCA考試MA知識點

來源：東奧會計在線責(zé)編：田彤2023-07-13 09:22:54

再長的路,，一步步也能走完，再短的路,，不邁開雙腳也無法到達,。acca有15門課程，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機會,。今天整理了MA科目Responsibility centres and controllable costs(責(zé)任中心和可控成本)相關(guān)知識點,，準(zhǔn)備參加考試的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Responsibility centres and controllable costs-責(zé)任中心和可控成本

【知識點】

Responsibility centres and controllable costs-責(zé)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.

不要活在過去,。你也許會錯過發(fā)生在當(dāng)下的精彩事件,。以上就是為大家整理的MA科目考試知識點了，2023年9月acca考試報名已經(jīng)開始,，請同學(xué)們抓緊時間報名,。

注：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(xí)使用,，禁止任何形式的轉(zhuǎn)載)

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