A Cost Center Is a Business Segment

question 22

Multiple Choice

A cost center is a business segment:

• A)that usually evaluates employee performance by comparing the center's actual costs with target or standard costs for the amount and type of work done.
• B)in which interperiod cost comparisons can be misleading if the output level and production mix are constant.
• C)that usually includes individual stores within a department-store chain.
• D)that should be evaluated solely on its ability to control and reduce costs.

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Definitions:

Base

A substance that accepts protons from acids according to the Brønsted-Lowry acid-base theory, or a substance that donates a pair of valence electrons to form a bond according to the Lewis definition.

Systolic Blood Pressure

The pressure in arteries during the contraction of heart muscles, indicated as the higher number in a blood pressure reading.

Italicized Phrase

A portion of text that has been printed in italics to emphasize it, distinguish it, or for stylistic purposes.

Nearest Tenth

Rounding to the closest tenth means adjusting a number to one decimal place.