责任中心和可控成本是什么_2023年ACCA考试MA知识点
再长的路，一步步也能走完，再短的路，不迈开双脚也无法到达。acca有15门课程，同学们需通过13门才能获得领取acca证书的机会。今天整理了MA科目Responsibility centres and controllable costs(责任中心和可控成本)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Responsibility centres and controllable costs-责任中心和可控成本
【知识点】
Responsibility centres and controllable costs-责任中心和可控成本
Responsibility centres and controllable costs-责任中心和可控成本
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.
不要活在过去。你也许会错过发生在当下的精彩事件。以上就是为大家整理的MA科目考试知识点了，2023年9月acca考试报名已经开始，请同学们抓紧时间报名。
注：来自Keryn老师基础精讲班第36讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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