【单选题】【消耗次数：1】
下列关于利润责任中心的说法中，错误的是（??）。??
①
拥有供货来源和市场选择决策权的责任中心，才能成为利润中心?
②
考核利润中心的业绩，除了使用利润指标外，还需使用一些非财务指标
③
为了便于不同规模的利润中心业绩比较，应以利润中心实现的利润与所占用资产相联系的相对指标作为其业绩考核的依据??
④
为防止责任转嫁，正确考核利润中心业绩，需要制定合理的内部转移价格
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相关题目
【单选题】
作为利润中心的业绩考核指标，“可控边际贡献”的计算公式是(?)。
①
部门营业收入－已销商品变动成本?
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部门营业收入－已销商品变动成本－变动销售费用?
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