Management Accounting for Micro-Profit Center

在实地考察和调查研究的基础上，本文发现了以下四个假设，并得到了实证支持。(1)将微利中心作为一个自治实体，是微利中心激活的必要条件。(2)将管理会计系统作为组织的通用语言之一，是激活微利润中心的必要条件。(3)利润中心之间的横向信息共享是激活微利润中心的必要条件。(4)纵向信息共享是激活微利润中心的必要条件。

Based on the field study and the survey research, following four hypotheses are found and empirically supported.(1)installing the micro-profit center as a autonomous entity would be necessary for activating the micro-profit center.(2)Installing the management accounting system as one of the common languages in an organization would be necessary for activating the micro-profit center.(3)Horizontal information sharing among profit centers would be necessary for activating micro-profit center.(4)Vertical information sharing would be necessary for activating micro-profit center.