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

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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, . |

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