______________________ Are Those Fixed Costs That Can Be Traced to Each

question 137

Short Answer

______________________ are those fixed costs that can be traced to each segment and would be avoided if the segment did not exist.

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Definitions:

Centralisation

Centralisation is the concentration of authority for most decisions at the top level of an organisation.

Functional Authority

The right granted to individuals or departments to make decisions and issue directives within a specific area of expertise.

Subsystems Design

The process of designing parts of a system that can function independently but contribute to the overall performance and objectives of the whole system.

Paul Lawrence

An identifiable individual but without a specific definition without context, likely refers to a person of note in a specific field.