A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found. 责任中心即在某一企业内能控制成本的发生或收入产生的任何点。
In addition, TPC didn't use some approaches of decision-making analysis in order to evaluate operation efficiency of every responsibility center. 另外，台电公司亦没有采用决策分析方法来评估各责任中心之经营效率。
