Responsibility accounting is used to measure the performance of people and departments to foster goal congruence


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Responsibility accounting is used to measure the performance of people and departments to foster goal congruence.

  • Responsibility accounting is used to measure the performance of people and departments to foster goal congruence.



A subunit in an organization whose manager is held accountable for specified financial results.

  • A subunit in an organization whose manager is held accountable for specified financial results.



Cost Center

  • Cost Center

  • Segment has control over the incurrence of costs.



Profit Center

  • Profit Center

  • Segment has control over both costs and revenues.



























Raw Material & Scrap Control

  • Raw Material & Scrap Control

  • Quality

  • Lead time

  • Cost of scrap

  • Total cost



Machine Performance

  • Machine Performance

  • Availability

  • Downtime

  • Maintenance records

  • Setup time



Production



Productivity






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