Find the best matches Goal congruence Segments Avoidable cost Profit Center Indirect Method Revenue center [ Choose ] Expenses and revenues costs that have already been incurred and are not relevant how well assets are being utilized to generate free cash flow segment in which a manager is accountable for profits and the invested capital used by the segment. can be eliminated, either in whole or in part, by choosing one alternative over another segment in which a manager is responsible for both revenues and costs expected cost established at the beginning of the fiscal year reconciles net income to cash flows by subtracting noncash expenses and making adjustments revenues that do not differ segment in which a manager is held accountable only for revenues shows the profitability or growth potential of an investment at the point where NPV equals zero, so it determines the actual rate of return a project earns alignment of goals of multiple parties does not change or go away in the short-run by choosing one alternative over another accrual basis revenue and expenses are converted to cash basis collections and payments noncash expense how much sales contribute to free cash flow have no control over revenues, only over costs uniquely identifiable components of business a structure within an organization that allows managers to establish, implement, and monitor progress toward the strategic goals