A center where the manager has the responsibility to control both revenue and cost.

A center where the manager has the responsibility to control revenue, costs, and manage assets.

A center where the manager has the responsibility to generate revenues.

A center where the manager is only responsible to control costs.

An organization that delegates decision making to managers throughout the organization.

Net operating income divided by average invested assets.

The minimum required rate of return for a project.

The ratio of net operating income to salves revenue.

When the present value of the capital expenditure equals the present value of the expected net annual cash flows.

A performance measurement method that looks at investment turnover and profit margin to gain a better understanding of the contributing factors.

A performance measurement system that focuses on return on investment.

A performance measurement system that includes both lagging and leading indicators.

An organization in which high level executives make most of the decisions and charge others with implementing those decisions.

E10-1 (Static) Matching Terminology [LO 10-1, 10-2, 10-3, 10-4, 10-5] Match each term with its related definition by selecting the appropriate definition in the dropdown provided. Term 1. Balanced Scorecard Definition A center where the manager has the responsibility to control revenue, costs, and manage assets 2. Centralized Organization 3. DuPont Method s 4. Hurdle Rate 5. Investment Center 6. Profit Center 7. Cost Center 8. Revenue Center 9. Profit margin 10. Return on Investment (ROI)