責任中心和可控成本是什么_2023年ACCA考試MA知識點
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(責任中心和可控成本)相關(guān)知識點，準備參加考試的同學們來看看吧。
【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
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.
不要活在過去。你也許會錯過發(fā)生在當下的精彩事件。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，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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