kris anjing.docx - Group 9 Alya Rizky Prasiti(12030117190118 Muhammad Abu Ayyub Al Anshari(12030117190134 Oscario Archie Kristandy(12030117190161

kris anjing.docx - Group 9 Alya Rizky...

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Group 9 Alya Rizky Prasiti (12030117190118) Muhammad Abu Ayyub Al Anshari (12030117190134) Oscario Archie Kristandy (12030117190161) Kristian Bernardo (12030117190091) Chapter 4 Responsibility Centers: Revenue and Expense Centers Responsibilty Centers A responsibility center is an organization unit that is headed by a manager who is responsible for its activities. In a sense, a company is a collection of responsibilty centers, each of which is represented by a box on the organization chart. Nature of Responsibilty Centers A responsibility center exist to accomplish one or more purposes, termed its objectives. The company as a whole has goals, and senior management decides on a set of strategies to accomplish these goals. Relation between Inputs and Outputs Management is responsible for ensuring the optimum relationship between inpputs and outputs. In some centers, the relationship is casual and direct. In many situations, however inputs arent directly related to outputs.
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