The manager of a profit centre is responsible for which of the following? (i) Revenues of the centre (ii) Costs of the centre (iii) Assets employed in the centre
A、(i) only
B、(ii) only
C、(i) and (ii) only
D、(i),(ii) and (iii)
A、(i) only
B、(ii) only
C、(i) and (ii) only
D、(i),(ii) and (iii)
【参考答案及解析】
The manager of a profit centre needs to know about the profits of the centre, i.e. revenues and costs. (Revenues only are appropriate for a revenue centre; costs only for a cost centre; and revenues, costs and assets employed for an investment centre.)
The manager of a profit centre needs to know about the profits of the centre, i.e. revenues and costs. (Revenues only are appropriate for a revenue centre; costs only for a cost centre; and revenues, costs and assets employed for an investment centre.)