12. A responsibility center in which managers are held accountable for both revenues and expenses is called a A. discretionary cost center B. revenue center C. cost center D. profit center 13. Which of the following does not describe a management control system? A. establishes a company's strategic goals B. implements a company's strategic goals C. monitors a company's strategic goals D. a system that only measures profitability 14. Costs that a company or manager can influence are called A. discretionary costs B. fixed costs C. variable costs D. controllable costs