وعرفت بأنها ذلك النظام الذي يتعرف ع

وعرفت بأنها ذلك النظام الذي يتعرف على مختلف مراكز اتخاذ القرارات عنها
الأمر الذي يحقق ربط الرقابة المحاسبية بالهيكل التنظيمي
ويقوم بتقييم أداء المسئولين عن تلك المراكز
التي تسمى مراكز المسئولية
استناداً على العوامل الخاضعة لرقابتهم .

النتائج (الإنجليزية) 1:

And I knew it was that system that recognizes different centers make decisions about. Which fulfills the accounting oversight link organizational structure And evaluate the performance of those responsible for those facilities. Called centers of responsibility. Based on the factors under control.

النتائج (الإنجليزية) 2:

And defined as a system that recognizes the various decision - making by the centers
which achieves linking accounting control organizational structure
and evaluates the performance of those responsible for the centers ,
which are called centers of responsibility
based on factors under their control.