利润中心

至少目前看来，这一利润中心似乎已经向银行关上了大门。

This profit center , at least for now , seems closed to the banks .

可见，确定如何衡量现有的利润中心的绩效是不容易的事情。

It is not easy to determine how to measure performance in a profit center exist .

公司被组成六个利润中心。

The company be organize Into six profit centre .

规模-绩效之谜三探&利润中心为何失灵？

Tertiary Exploration into the Puzzle of Scale-Performance : Why Have Profit Centers Failed ?

将组织分为利润中心和成本中心两块目标。

The organization will be divided in two objects , profit centre and cost centre .

企业要将可保风险管理从服务中心向利润中心转变，以增强核心竞争力。

Enterprises should transfer insurable risk management from service center to profit center to enhance their competitiveness .

简而言之，您怎样让销摩托罗拉大学成为一个利润中心，又能达成企业的目标？

In short , how do you make MU a profit center while achieving its corporate objectives ?

所谓可控收益就是利润中心的边际贡献扣除利润中心可控制的各项固定成本后的余额。

Controllable income is the excess of contribution margin over fixed costs controlled by the profit center .

而现代内部审计为增值型审计，现代内部审计部门是利润中心。

However , modern internal auditing , which belongs to value-added auditing , is a profit center .

内部转移价格就是指在企业内部各利润中心或投资中心之间互相转移产品或服务时所制定的价格。

A transfer price is the price set for goods or services transferred among profit or investment centers .

利润中心可以决定产销哪些产品和多少产品。

A profit center may determine which of products and how many products should be produced and sold .

边际贡献是指利润中心的销售收入减去售出产品的全部变动成本后的余额。

Contribution margin is the excess of revenue of the profit center over all variable costs of those sales .

另外一个问题是涉及在利润中心和企业内部其他部门之间进行商品转移的问题。

A related problem involves the transfer of goods between a profit center and other parts of the organization .

集团公司定位为战略决策和管理控制中心，子公司定位为集团的利润中心和生产经营单位。

The general company is the decision and management center . The subsidiary companies in the produce and profit center .

利润中心的经理比成本中心和收入中心的经理在经营决策方面有更多自主权和责任。

Managers of profit centers have more autonomy and responsibility for decision making than do managers of cost centers or revenue centers .

利润中心2号的家里也有一只拉布拉多犬，但我确信，他们家绝不会发生这种荒谬的事。

No such nonsense , I am sure , at the home of PC # 2 , where they also have a Labrador .

因此在第四章中即致力于构建与利润中心体制相适合的成本管理制度。

So in this part , I bend myself to making up a cost management system to fit for the profit center system .

通常利用边际贡献报表，根据是否达到收入和成本的目标来衡量利润中心的绩效。

Often , profit centers are evaluated by means of contribution margin income statements , in terms of meeting revenues and costs objectives .

利润中心是指对利润负责的责任中心，就是说，对收入、成本、产量和销量负责的责任中心。

A profit center is any responsibility center responsible for profit , thus responsible for revenue , cost , production , and sales volume .

如果利润中心是一个完全独立于企业其他部门的利润中心，其利润就可以独一无二地确定。

If a profit center is totally separate from all other parts of the organization , its profits can be uniquely identified with it .

不少在华外商投资企业成为其母公司全球业务的增长亮点和利润中心，他补充称。

Many foreign-invested enterprises in China have become the growth engine and profit centre for their parent companies ' global business , he added .

改组大而全的企业，建立更多的利润中心，提高市场竞争力，使企业不断发展。

The large-size and comprehensive enterprises should be restructured and more profit centers should be set up in order to improve competitiveness and step forward .

过帐时没有指定利润中心时，系统才会使用这个默认值。

If no profit center exists for the selected interval of accounts when you make a posting , the system uses the default profit center .

责任中心通常有四种类型：成本中心、收入中心、利润中心和投资中心。

The four major types of responsibility centers are cost ( or expense ) centers , revenue centers , profit centers , and investment centers .

虽然单通道飞机市场的新闻很难在媒体上成为头条，但它对于两家公司的商用航空部门来说却是最大的利润中心。

While the single-aisle jet market hardly grabs headlines , it is actually the biggest profit center for the two companies ' commercial aviation divisions .

在此基础上，论述了全球采购操作中心的形成和作用，提出全球采购操作中心应该从成本中心向利润中心转变。最后，提出了应该从流程和产品的角度综合制定采购外包战略。

Then it discusses the formation and function of global operational procurement center and finally , it suggests to use product-oriented and process-oriented procurement outsourcing strategy .

从静态角度看：责任会计以成本中心、利润中心、投资中心为对象来组织工作；

Considering from static angles , executive accounting is well organised as it takes cost centre , profit centre , investement centre as its crucial question .

车间作为企业产品生产加工的基层单位，作为企业的成本和利润中心，就要求其管理进一步科学化、规范化。

As the skeleton production unit and the cost and profit center of enterprises , it is necessary to manage the workshops more scientific and normative .

第五章通过设计激励机制探讨了所有者与利润中心经理人之间博弈均衡实现的可能性；

Chapter five , the author tries to issue the possibility of accomplishing game equilibrium between the owner and the profit center managers through incentive mechanism design ;

成立中国铁路总公司，下辖区域性铁路公司，作为分区运输管理中心和利润中心；

Establishing China General Railway Company under which several regional railway corporations are to be set up as the profit and transportation control centre of the area ;