In Responsibility Accounting, a Center's Performance Is Measured by Those

question 153

Multiple Choice

In responsibility accounting, a center's performance is measured by those costs which are controllable. Controllable costs are best described as including: (CMA adapted)

• A) direct materials and direct labor only.
• B) only those costs that the manager can influence in the current period.
• C) only discretionary costs.
• D) those costs about which the manager is knowledgeable and informed.

---

Definitions:

Active Listening

An approach to listening that involves giving full attention to the speaker, understanding their message, and responding thoughtfully.

Client-Centered Therapist

A therapist who practices a form of psychotherapy focusing on creating a supportive environment where clients can discover their true selves through self-exploration.

Active Listening

A technique of listening that involves paying full attention, understanding, responding, and then remembering what is being said.

Strong Feelings

Intense emotional reactions or attachments to situations, events, or people.