In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.
成本中心：成本中心是能控制成本发生的任何责任中心。
Responsibility center: a responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
责任中心：责任中心即在某一组织内能控制成本的发生或收入的创造的任何地点。
Responsibility center: a responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
责任中心：责任中心即在某一组织内能控制成本的发生或收入的创造的任何地点。
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