The Ozment corporation uses a performance reporting system that shows one line of data for each subordinate who reports to a supervisor.

The data presented show the actual costs incurred during the period, the budgeted costs, and all variances from budget for that subordinate’s department. The name of this system of reporting is

a. contribution accounting.

b. responsibility accounting.

c. flexible budgeting.

d. program budgeting.

e. cost-benefit accounting.