Match the following: _many a. Profit Centers performance-measurement systems focus excessively on short-term cost b. Controllable fixed costs figures, neglecting long-term strategic c. Revenue Centers motivate service d. Cost Centers department managers to consider their product as marketable to outside customers. e. Balanced Scorecard is an important performance measurement method because it aligns manager's performance with the organization's strategic goals financial, customer, internal process, and learning and innovation drivers in manufacturing firms are the factors that affect sales volume, such as price changes promotions discounts customer service, changes in product features delivery dates are fixed costs that the profit center manager can influence in approximately a year or less, such as advertising, data processing and management consulting expenses