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.

• 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

• Production

• Manufacturing cycle time

• Velocity

• Manufacturing cycle efficiency

Productivity

• Productivity

• Aggregate productivity

• Partial productivity