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.

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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) .

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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.

youdao

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.

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