當企業營運的規模日益擴大，經理人員藉由責任中心的設置，以因應快速變化的經營環境，加快決策執行的行動力。設定責任中心之後，需評比其經營成果，以做為總公司在新年度分配資源的依據，並給予責任中心獎酬。由於責任中心有其差異性，如何有效地評估營運績效是重要課題。本研究以一家成立近50年的的電子零組件製造業為個案公司，以其位於亞太地區的四個利潤中心為研究樣本，檢視利潤中心經營績效評估，並提出改善策略。
根據訪談結果可知，個案公司四個利潤中心面對的共同問題，係主要材料受到國際市場影響而呈現大幅波動。若無法即時調整售價，營收及獲利呈現衰退。本研究建議，個案公司可以開發新供應商且建立原料統一採購中心。為提升淨利率，個案公司亦可考慮開發新產品及高附加價值的產品，增加營業收入。此外，本研究給予設定責任中心之企業建議，責任中心除了有其明確的策略目標，亦應有合適的獎酬激勵，才能使集團企業極大化其獲利。

As the scale of corporate operations expands, managers establish responsibility centers to respond to the rapidly changing business environment and accelerate decision-making and execution. After a firm sets up responsibility centers, their operating results must be evaluated to allocate the headquarter's resources for next year and to give compensation to the responsibility centers. Due to the variety of responsibility centers, how to effectively evaluate operational performance is an important issue. This study takes an electronic component manufacturing company established for nearly 50 years as a case company and its four profit centers located in the Asia-Pacific region as cases to examine the operating performance evaluation of profit centers and propose improvement strategies.
According to the interview results, the common problem faced by the four profit centers of the case company is the fluctuation of primary materials costs due to the impact of the international market. Revenue and profits will decline if the selling price is not adjusted immediately. This study suggests that the case company can find new suppliers and establish a unified procurement center for raw materials. To improve the net profit margin, the case company may also consider developing new high-value-added products to increase sales revenue. Furthermore, this study provides suggestions for companies that set up responsibility centers. In addition to having clear strategic goals, responsibility centers should have appropriate rewards and incentives so that conglomerates can maximize profits.

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二、英文部份
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Fisher, J. and V. Govindarajan. 1992. Profit center manager compensation：An examination of market, political and human capital factors. Strategic Management Journal 13(3): 205-207.
Hoozée, S., S. Maussen, W. Bruggeman. and G. Scheipers. 2020. Fitting responsibility center structure to strategy: Bakey Products International. Journal of Accounting Eduction 53: 100692.
Indjejikian, R. and D. Nanda. 1999. Dynamic incentives and responaibility accounting. Journal of Accounting and Economics 27(2): 177-201.
Mahmud, I., I. Anitsal, and M. M. Anitsal. 2018. Revisiting ressponsibility acconting: What are the relationships among responsibility canters? Global Journal of Accounting and Finance 2(1): 85-98.
Melumad, N., D. Mookherjee, and S. Reichelstein. 1992. A theory of reponsibility centers. Journal of Accounting and Economics 15(4): 445-484.
Merchant, K. A. C. W. Chow, and A. Wu. 1995. Measurement, evaluation and reward of profit center managers：A cross-cultural field study. Accounting, Organizations, and Society 20(7-8): 619-638