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ACG 311 COST MANAGEMENT

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    FOLAMI, AnthonyP.Pencek, DanaR.Lowe, KwadwoN.Asare, DEENDA, RobertH.Farrar

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  • 8 terms

    Term:

    What are the four major types of responsibility centers?

    Definition:

    1) Cost center: a responsibility center where the manager is only responsible for cost 2) Revenue center: a responsibility center where the manager is only responsible for revenue 3) Profit center: a responsibility center where the manager is responsible for both costs and revenue 4) Investment center: a responsibility center where managers are responsible for revenues, costs, and investments

    • Chapter 10 - Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing
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    • Vocabulary for Chapter 10 - Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing. Find, create flashcards with Course Hero.

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