A. Explain in detail the contribution of diversified companies to the evolution of management accounting at the beginning of the XXth century. B. Explain in detail the motivational function of budgets. What can be done in order to ensure the motivation of the department to achieve the goals set in their budgets?

C.What are the main advantages and disadvantages of the residual income (RI) indicator? Please be explanatory. D.Explain in detail under what conditions a company can be satisfied with using a direct approach to services departments cost allocation.