[問題] Horngren成管會整體預算的那章
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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