$19,500 8) Which of the following is an advantage of decentralization? ) Managers' motivation and retention can be increased by empowering segment managers to ma isions B) Certai in costs of activities may be duplicated. mer response time is generally decreased to D) Top management can concentrate on decisions that relate to day-to-day operations of segment 9) Which of the following is a disadvantage of decentralization? C) It does not motivate employees because the decision-making powers are not delegated. A) It results in increased customer response time. B) It allows only the top management to make decisions. D) It results in problems with achieving goal congruence. 10) The term goal congruence refers to the A) matching of financial goals of the company with its nonfinancial goals ligning the goals of business segment managers with the goals of top management C) achievement of the goals set by the management by utilizing the resources available D) duplication of costs as a result of decentralization 11) The production line of a manufacturing company is most likely to be considered as a(n)- A) cost center B) profit center C) revenue center D) investment center 12) Profit center responsibility reports include A) revenues only B) invested capital C) both revenues and expenses D) returns on investments