Management And Accounting Web

Responsibility Accounting
MAAW's Textbook Chapter 9 Supplemental Exhibit

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

MAAW's Textbook Chapter 9 | Responsibility Accounting Main Page

Responsibility Centers Evaluation Method
Revenue centers Sales - (See Profit Analysis Main Page)
Cost centers Cost - (See Variance Analysis Main Page)
Profit centers Profitability measure - (See Performance Measures Main Page)
Investment centers Return on investment* - (See ROI Main Page)

*Typically ROI = Net income รท Total assets

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