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Identify the mechanism.
Profit Center
A profit center is a branch or division of a company that is treated as a separate unit for the purpose of assessing its revenue-generating ability and profitability.
Department Manager
A professional who oversees the operations and employees of a specific department within a company, ensuring goals and objectives are met.
Authority
The authority or capacity to command, make choices, and ensure compliance.
Responsibility Accounting Reports
Financial reports that measure the financial performance of different segments or departments of an organization, attributing revenues and expenses to the managers responsible.
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