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1 responsibility center
центр ответственности; организационная единица или сегмент организации, руководители которых подотчетны и несут ответственность за его работу; в рамках системы учета по центрам ответственности оцениваются планы и их исполнение но каждому центру ответственности; выделяют четыре наиболее общих типа центров ответственности: центры затрат ( cost centers) - подотчетны только за затраты, центры доходов ( revenue centers) - подотчетны только за получение доходов (выручки), центры прибыли ( profit centers) - подотчетны за затраты и обеспечение доходов, и инвестиционные центры ( investment centers) - подотчетны за затраты, доходы и инвестиции.English-Russian dictionary of accounting and financial terms > responsibility center
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2 absorption costing
Finan accounting practice in which fixed and variable costs of production are absorbed by different cost centers. Providing all the products or services can be sold at a price that covers the allocated costs, this method ensures that both fixed and variable costs are recovered in full. However, should sales be lost because the resultant price is too high, the organization may lose revenue that would contribute to its overheads.
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