Horngren成管會整體預算的那章 - 會計

不好意思我是一個成管會初學者>_<


課本那章後面有一段是介紹Responsibility and Controllability

可是我一直看不懂到底什麼是 Responsibility和 Controllability

課本上面寫:

Controllability is the degree of influence that a specific manager hase over

cost, revenues, or related items for which he or she is responsible.


希望高手來幫我解惑一下


感激不盡>_<

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