責任中心和可控成本是什么_2022年ACCA考試MA知識點
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)相關知識點，具體內容如下。
【內容導航】
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
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：以上內容來自Keryn老師基礎精講班第36講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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