The use of quantitative tools to gauge an organization's performance in relation to a specific goal or an expected outcome is known as

a. responsibility accounting.

b. an asset turnover.

c. a performance center.

d. a performance measurement

The manager of Center A of Harry International is responsible for generating cash inflows and incurring costs with the goal of generating returns for the company. The manager has no responsibility for assets. What type of responsibility center is Center A?

a. Cost center

b. Discretionary cost center

c. Profit center

d. Revenue center

Many organizations utilize responsibility accounting

a. to increasing the responsibilities of the accountants.

b. to assist in performance management and evaluation.

c. as a substitute to performance measurement.

d. as an alternative to generally accepted accounting principles.