"Performance measurement is a key part of responsibility accounting. To be most effective, performance reports should distinguish between the performance of business units and the performance of business unit managers. Responsibility accounting is often used to encourage goal-congruent behaviour by managers in decentralised organisations. As such, organisational units are designated as cost centres, revenue centres, profit centres and/or investment centres". t Discuss the above statement include different types of responsibility centres and explain with suitable examples how the performance of each centre can be measured