Matching A. Behavioral congruence B. Centralized C. Compensation and reward system D. Contingent compensation E. Controllability concept F. Cost center G. Decentralization H. I. J. Decentralized Delegated decision authority Discretionary cost center K. Dual-rate method Internal control N. Goal congruence O. P. Investment center Q. Local knowledge R. S. Management control system Performance evaluation system T. Principal-agent relationship U. Profit center V. Relative performance evaluation W. Responsibility accounting Revenue center X. L. Dysfunctional decision making Y. Separation of duties M. Fixed compensation Z. Standard cost center 1. Delegation of decision-making authority to a subordinate. 2. Information about local conditions, markets, regulations, and so on. 3. Decisions made in the interests of local managers that are not in the interests of the organization. 4. Alignment of individual behavior with the best interests of the organization regardless of the individual's own goals. 5. Organization subunit responsible only for costs. 6. Organization subunit responsible for profits and thus responsible for revenues, costs, production, and sales volumes. 7. Cost allocation method that separates a common cost into fixed and variable components and then allocates each component using a different allocation base. 8. Compensation that is based on measured performance. 9. A process designed to provide reasonable assurance that an organization will achieve its objectives. 10. No one person has control over an entire transaction. 11. Organization subunit responsible for profits and investment in assets.