33) In a responsibility accounting system, costs are classified into categories on the basis of:

Group of answer choices

controllable and noncontrollable costs

administrative and nonadministrative costs

prime and overhead costs

fixed and variable costs

37) A management decision may be beneficial for a given profit center, but not for the entire company. From the overall company viewpoint, this decision would lead to:

Group of answer choices

centralization

global optimization

suboptimization

goal congruence