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。
The management purpose in providing cost information is con-cerned with managerial problem, that of formulating business policy and making operating decisions. 管理需要提供成本资料涉及一个管理方面的问题，即为了制定企业的经营方针和经营决策。
