Make an assumption that the University of Delaware provides all food services (vs outsourcing) and hires all employees, cooks, waiters, and managers in this area. You are in charge... and are the "accounting/finance voice". What could you apply to this in regard to responsibility accounting systems in accounting? Why?

The responsibility accounting systems chapter mentions information about Residual Income, Transfer Pricing, Service Department Charges, and Evaluating Investment Center Performance, and Decentralization in Organizations, and Cost, Profit, and Investment Centers.