個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Responsibility Accounting
內容大綱
Discusses the relationship between cost accounting and responsibility accounting, distinguishing between measurement and control. Then looks at several factors that must be considered in designing a responsibility accounting system. Discusses the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process, dividing it into four phases: programming, budgeting, measuring, and reporting. Concludes with a discussion of some of the issues that must be considered in linking a motivation system to the responsibility accounting system.