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是指当下级管理者具有利润中心所描述的全部职责,同时对于营运资本和实物资产也具有责任与权力,并以其所使用的有形资产和财务资
Means that when the subordinate managers have all the responsibilities described by the profit center, they also have the responsibility and power for working capital and physical assets, and use the tangible assets and financial assets