Responsibility Accounting

Cost center:
Managers of respective arer would only be responsible for the cost for that center,
types > Production cost centre & service cost center

Profit center:
managers fo this kind would be responsible for both costs and revenues related to their area of responsibility.

Investment center:
Managers of this kind would be responsible for costs, revenues, and investment decisions associated with their specific area of activity.
e.g. > Divisions of large multinational companies are usually treated as investment centers.

Boundaries:
The boundaries of each segment must be clearly indentified and established.

Control:
A manager of relevant area will be in charge of each segment.

Authorization:
Segmental managers will be given the authority to operate their segment as autonomously as possible.

香港創機365，專為本港中小企提供成立公司，公司秘書服務、
會計、報稅、安排核數。 香港創機擁有專業商業顧問團隊，對
成立公司、會計、審計及報稅有豐富經驗。 於公司成立後， 提供
大量專業的支援服務， 由公司成立， 週年申報至收到第一份報稅
表， 協助顧客達到法例上的要求準時申報。 香港創機快捷可靠
的服務及專業團隊精神， 定能確保無論是最基礎的成立公司服
務， 以至較高層次的專業服務， 提供最專業可靠的服務。

http://www.procorp.hk/