Responsibility Centres and Performance Measurement

The nature and purpose of Responsibility Centres, including expense centres, profit centres, investment centres and how to measure their performance.

H{\ [§D at the technician level preparing for assessment in Unit 9 Contributing to the Planning and Allocation of Resources need a knowledge and understanding of Responsibility Centres including expense centres, profit centres and investment centres, and measures of their performance.

Many businesses take on some type of divisionalised structure each having its...

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