12.1 Match each of the following with its appropriate term:

A.

Performance measures i. The decisions and outcomes over which a manager does not have control B. Profit center ii. That part of an organization in which management is evaluated based on the ability to generate revenues; the manager primarily has control only over revenues C.

Responsibility accounting iii. The part of an organization in which management is evaluated based on the ability to generate profits because the manager has control over both revenues and costs D. Revenue center iv. A broad vision of how a company will be in the future E. Strategic plan v. A system that collects and reports data for which a manager has responsibility F.

Uncontrollable factors