Responsibility Accounting
Chapter 9 Supplemental Exhibit
MAAW's Chapter 9 | Responsibility Accounting Main Page
|
Responsibility Centers |
Evaluation Method |
|
1) Revenue centers |
Sales - (See Profit Analysis Main Page) |
| 2) Cost centers | Cost - (See Variance Analysis Main Page) |
| 3) Profit centers | Profitability measure - (See Performance Measures Main Page) |
4) Investment centers |
Return on investment* - (See ROI Main Page) |
*Typically ROI = Net income ÷ Total assets
