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ACCA F1易混淆知识点辨析(二)
来源:恒企网校 2020-03-16 眼睛 27浏览

 

● Geographic departmentation

Where the organization is structured according to geographic area, some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.

So it is centralized.

● Divisionalisation

It is the division of a business into autonomous regions of product business, each with its ownrevenues, expenditure and capital asset purchase programs,and therefore each with its own profit and loss responsibility.

So it is decentralized.

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