Staff department => 中文是什麼

請問, staff department 是什麼意思? 麻煩幫幫忙囉. 正在讀 Kaplin 寫的管會課文, 它提到了 ABC enables companies to treat their staff departments as standard cost centers, or even as profit centers if they are given the option of selling their outputs to external users. ABC facilitates the measurement of the quantitative output... 顯示更多 請問, staff department 是什麼意思?

麻煩幫幫忙囉.

正在讀 Kaplin 寫的管會課文,
它提到了
ABC enables companies to treat their staff departments as
standard cost centers, or even as profit centers if they are given the option of selling their outputs to external users.

ABC facilitates the measurement of the quantitative output
from corporate staff departments.
更新: 我對於 staff department 在課文中的中文意思, 不太了解.

另, 以下這段話是什麼意思呢?

Executives can hold the staff departments responsible for the costs incurred in delivering their service output to operating units just as they do production departments that produce and deliver products to subsequent production stages.
更新 2: 作業成本制能夠使企業把它們的 [幕僚部門] 視為標準成本中心,
或者如果它們有權向外部用戶銷售產品, 也可以把它們視為利潤中心.

作業成本制使得企業 [幕僚部門] 作業成果的衡量變非常容易.

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我想了解 staff department 的中文意思是什麼?
麻煩幫幫忙, 謝謝!
3 個解答 3