12.1 Match each of the following with its appropriate term.

A. Controllable factors i. This is the part of an organization in which management is evaluated based on the ability to contain costs; the manager primarily has control only over costs.

B. Cost center ii. This means to align the goals of the business with the personal goals of the manager.

C. Metric iii. These components of the organization are components for which the manager is responsible and can control.

D. Goal congruence iv. This is the means to measure something such as a goal or target.

E. Investment center v. This is a system that evaluates management in a way that will link the goals of the corporation with those of the manager.

F. Performance measurement system vi. For this center, management is responsible for revenues, costs, and assets and is evaluated based on these three components.