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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 12 - Ronald W. Hilton, David E. Platt

Chapter 12, responsibility accounting, operational performance measures, and the balanced scorecard. After completing this chapter, you should be able to: Explain the role of responsibility accounting in fostering goal congruence, define and give an example of a cost center, a revenue center, a profit center, and an investment center; prepare a performance report and explain the relationships between the performance reports for various responsibility centers,. | Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Chapter 12 McGraw-Hill/Irwin Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Chapter 12: Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Responsibility Accounting Responsibility accounting is used to measure the performance of people and departments to foster goal congruence. 12- Most organizations are divided into smaller units or departments, each of which is assigned particular responsibilities. Each department is made up of individuals who are responsible for particular tasks or managerial functions. Goal congruence results when the managers of subunits throughout an organization strive to achieve the goals set by top management. Responsibility accounting refers to the various concepts and tools used by managerial accountants to measure the . | Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Chapter 12 McGraw-Hill/Irwin Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Chapter 12: Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Responsibility Accounting Responsibility accounting is used to measure the performance of people and departments to foster goal congruence. 12- Most organizations are divided into smaller units or departments, each of which is assigned particular responsibilities. Each department is made up of individuals who are responsible for particular tasks or managerial functions. Goal congruence results when the managers of subunits throughout an organization strive to achieve the goals set by top management. Responsibility accounting refers to the various concepts and tools used by managerial accountants to measure the performance of people and departments in order to foster goal congruence. (LO1) Responsibility Centers A subunit in an organization whose manager is held accountable for specified financial results. 12- A responsibility center is a subunit in an organization whose manager is held accountable for specified financial results of the subunit’s activities. There are four common types of responsibility centers. (LO2) Responsibility Centers Cost Center Segment has control over the incurrence of costs. The Paint Department in an automobile plant. Revenue Center Segment is responsible for the revenue of a unit. The Reservations Department of an airline. 12- A cost center is an organizational subunit, such as a department or division, whose manager is held accountable for the costs incurred in the subunit. The Painting Department in an automobile plant is an example of a cost center. The manager of a revenue center is held accountable for the revenue attributed to the subunit. For example, the