15. Managers in decentralized organizations make decisions relating to all of the following except A. the company's stock price B. equipment purchases C. personnel D. prices to charge customers 16. A responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called A. return on investment B. residual income C. a profit center D. a discretionary cost center 17. Which of the following is not a type of responsibility center? A. concentrated cost center B. investment center C. profit center D. cost center 18. Segments are uniquely identifiable components of the business and can be categorized by all of the following except A. products produced B. services provided C. geographical location D. number of employees 19. A system that establishes financial accountability for operating segments within an organization is called A. a financial statement B. an internal control system C. responsibility accounting D. centralization