通常这些成本和投入量是由市场、最高管理部门或销售部门而不是成本中心经理决定。

Often some one other than the cost center manager, such as marketplace, top management, or the marketing department determines these costs and volumes.

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责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。

In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.

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德意志银行全球资产管理部门建造了这块21米高的显示牌，其部门负责人凯文·帕克说：“大气中的碳含量已经达到80万年来的最高峰。”

Kevin Parker, the global head of Deutsche Bank's asset management division, which put up the 21-metre sign, said: "Carbon in the atmosphere has reached an 800, 000-year high."

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