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Posted by water_sky on 2006-07-07 01:48 下午
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各位，帮帮忙回答下面一个初级的问题：
成本中心组和成本中心标准层次的区别是什么呢？
谢谢了
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Posted by seahill on 2006-07-10 08:46 上午
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成本中心组织结构在成本控制范围里呈树状结构,最上层是成本中心标准层次,然后往下是各级成本中心组,在最底层才是各个成本中心.
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Posted by operator hu on 2006-07-11 08:08 上午
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Standard Hierarchy
Definition
Tree structure representing all cost centers belonging to a controlling area from a Controlling perspective.
Structure
You can combine cost centers into cost center groups. You can then create cost center hierarchies from these groups by combining the groups according to decision-making area, area of responsibility, or management area.
A cost center hierarchy comprises all cost centers for a given period and therefore represents the whole enterprise. This hierarchy is known as the standard hierarchy.
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