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.
目标责任成本管理是工程项目管理的中心内容。
The cost management by objective is the central part of engineering project management.
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。
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.
当我们谈到“绿色”数据中心时，我们是否谈到降低成本或为了社会和环境责任而节约呢？
When we talk about a "Green" data center are we talking about reducing costs or are we talking about conserving for the sake of being responsible for the community and environment?
CEN成员有责任将其翻译成本国语言，并告知管理中心，其他语种的翻译版本与官方版本地位相同。
A version in any other language made by translation under the responsibility of a CEN member into its own language and notified to the Central Secretariat has the same status as the official versions.
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.
目标责任成本管理是工程项目管理的中心内容。此文就如何界定目标成本进行了探讨。
The cost management by objective is the central part of engineering project management. This paper makes a probe into how to define object cost.
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.
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...
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...
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