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6.Which TWO of the following statements about responsibility centres are true?
A.There are only two types of responsibility centre
B.The performance of a proft centre is measured by its returm on capital
C.Managers of cost centres should be accountable for controllable costs only
D.A cost which is not controllable by a junior manager may be controllable by a senior manager
6.答案：Managers of cost centres should be accountable for controllable costs only
A cost which is not controllable by a junior manager may be controllable by a senior manager
There are more than two types of responsibility centres, namely, cost, profit,revenue and investment.
It is important both from a motivational point of view and a control point of view that managers are only judged on areas over which they have control.
A profit centre's performance is usually based on profit, rather than its return on capital. An investment centre is measured by its return on capital.
Costs that are not controllable by a junior manager may be controllable by a senior manager. For example high direct labour costs in a department may be caused by excessive overtime. A junior manager may be obliged to continue meeting production schedules but senior managers may be able to reduce costs by deciding to hire extra fll-time staff.
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