问题已解决
老師,您好,評價(jià)部門業(yè)績的時(shí)候用的是部門稅前利潤還是部門邊際貢獻(xiàn)
FAILED



你好,稅前利潤。因?yàn)檫呺H貢獻(xiàn)沒有考慮部門內(nèi)部費(fèi)用控制的因素。
2021 07/27 16:02

84784967 

2021 07/27 16:05
老師,如果考核經(jīng)理業(yè)績,有他可控制的成本,是用PQ?VQ求邊際貢獻(xiàn)還是用PQ?VQ?F

小小劉老師 

2021 07/27 16:09
我覺得應(yīng)該按照PQ-VQ-F。因?yàn)楣潭ㄙM(fèi)用是經(jīng)理不可控的。
