第一，为每个责任中心制定预算。
简要介绍了责任中心的产生与具体形式；
The first part of this paper introduces the formation of the responsibility and forms.
第二，利用会计系统分别测量每个责任中心的绩效。
Second, the accounting system separately measures the performance of each responsibility center.
成本中心：成本中心是能控制成本发生的任何责任中心。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.
在预算执行组织方面，将财务结算中心引入到传统的责任中心。
In the organization of budget implementation, it introduces the financial settlement center to the traditional responsibility centre.
于是，一个部门可以被视为某一个经理的责任范围，被称为责任中心。
Thus, a department may be viewed as an area of responsibility for a given manager, and sometimes is called a responsibility center.
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.
在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。
Management accounting AIDS the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.
责任中心是由一个主管人员领导一个子单位，主管人员负责实现一个或更多的目标。
Aresponsibility center is a subunit headed by a manager who is responsible for achieving one or more goals.
构建企业预算执行组织的主要工作是构建由各种责任中心组成的企业预算责任网络。
The main work of constructing enterprises budget executing organization is to build enterprise budget responsibility network composed of all kinds of responsibility centers.
要有效地进行财务控制，必须使相应责任单位有十分明确的权责范围，即责任中心。
To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the "responsibility center".
企业预算责任中心的结构是与其组织结构相对应的，组织结构的类型决定了预算责任网络的布局。
The structure of enterprise budget responsibility center is corresponding with its organization structure, and organization structure's type decides budget responsibility network's layout.
然而，至于各个责任中心的绩效如何，我们则需要采用合适的方法，对其实际绩效进行衡量和评价。
However, if we must determine the performance to each responsibility center, we should take proper means to measure and evaluate it.
并分析了医院成本的特性，提出了成本作业创建的具体措施，包括：责任中心建立、会计科目设置、成本汇集及成本分摊。
The nature of costs was discussed and the detailed measures were mentioned. The details included establishment of responsibility centers, sett...
所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
试点结果表明，模拟核算中的建立责任中心、制定模拟价格、编制模拟预算等一系列基本做法在航空集团公司中具有进一步推广应用的价值。
The basic methods of "simulated market", such as building up responsibility centers, establishing simulated price and making simulated budgets, are worth generalizing widely in Aviation Groups.
这两份报告都是由耶鲁大学的食品政策与肥胖研究中心发布，但都似乎很明显的偏向于降低家长对孩子饮食的责任。
The reports, both issued by the Rudd Center for Food Policy & Obesity at Yale, seem to show a systematic bias in minimizing parental responsibility regarding children's diets.
新中心由美国国家情报局（DIA）直接领导，将把CIFA的资源和责任与国家情报局的长期反间谍和人工情报能力相结合。
The new center, under the direction of the Defense Intelligence Agency (DIA), combines CIFA resources and responsibilities with longstanding DIA CI and HUMINT capabilities.
这就使得责任可以有效地分布到地理上分散的开发中心，不管是在公司内部还是外部。
This enables effective distribution of responsibilities to geographically dispersed development centers, within or outside the company.
还有，在孩子以自我为中心的世界里，他们早已准备好不去承担责任。
What is more, in the child's self-centred world, they are all too ready to shoulder responsibility.
他们收取最高的透资费用，一家消费者权益协会——责任贷款中心的迈克尔·卡尔霍恩(Michael Calhoun)说。
They have some of the highest overdraft fees, says Michael Calhoun of the Centre for Responsible Lending, a consumer-advocacy group.
Molson具体实施的是一个公司的社会责任项目，相对于以酒精为中心开展的活动它更关注于进行理性饮酒的教育。
It's corporate social responsibility program invests more in responsible drinking education than on alcohol-centered events.
但是，使人民承担起陌生的责任(针对自己以及他们的社区)，乃是卡梅伦先生愿景的中心要义。
But getting people to accept unfamiliar responsibilities-for themselves and for their communities-is at the heart of Mr Cameron's vision.
有酗酒问题的人应当负起责任！有饮酒坏习惯或者酗酒成瘾的人，应当寻求治疗中心的帮助。
The person with the drinking problem has to take charge. Someone who has a bad habit or an addiction to alcohol needs to get help from a treatment center.
这些老师有责任去帮助你达到你的学习目的，而培训中心必须让你决定他们是否是适合你的好老师。
These teachers are responsible to help you achieve your goals and the center must let you decide if they are the right teachers for you.
这些老师有责任去帮助你达到你的学习目的，而培训中心必须让你决定他们是否是适合你的好老师。
These teachers are responsible to help you achieve your goals and the center must let you decide if they are the right teachers for you.
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