[APM 필수지식] Types of Responsibility Centers

Types of responsilibty centers Cost center Profit center Investment center 1. Cost center Evaluate on his/her (manager) ability to control costs incurred by his/her department. Managers make decisions every day that affect the company's operations. It incurs costs but does not generate any revenues. This center is acting as supporting center for primary business activities. For example, IT depar..

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