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

question 18

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.

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Definitions:

Human Immunodeficiency Virus

A virus that attacks the body's immune system and can lead to acquired immunodeficiency syndrome (AIDS) if not treated.

AIDS

Acquired Immune Deficiency Syndrome, a life-threatening condition caused by the human immunodeficiency virus (HIV), leading to a severely weakened immune system.

Necrophilia

A paraphilic disorder characterized by a sexual attraction to corpses.

Paraphilias

Sexual arousal from fantasies, behaviors, or urges involving nonhuman objects, the suffering of self or others, and/or nonconsenting persons.