責(zé)任中心和可控成本是什么_2023年ACCA考試MA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)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(dá)。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(jī)會(huì)。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(shí)點(diǎn)，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(shí)點(diǎn)】

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(huì)錯(cuò)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(shí)點(diǎn)了，2023年9月acca考試報(bào)名已經(jīng)開始，請同學(xué)們抓緊時(shí)間報(bào)名。

注：來自Keryn老師基礎(chǔ)精講班第36講

(本文為東奧會(huì)計(jì)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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