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-The people in this photograph are using
Responsibility Accounting
A system of accounting that segments financial information by areas of responsibility, allowing managers to be held accountable for their areas' financial performance.
Managers
Managers are individuals in an organization responsible for directing and overseeing the work of a group of people towards the achievement of goals.
Residual Income
The income that exceeds the minimum rate of return, often used as a measure of the performance of investment centers within organizations.
Net Operating Income
Profit generated from a company's normal business operations, excluding deductions of interest and taxes.
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