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What is Segment Reporting and Decentralization Insights about?

This document discusses segment reporting and decentralization. It provides information on responsibility accounting, installing responsibility accounting, and the advantages and disadvantages of decentralization. It defines cost centers, profit centers, and investment centers. Cost centers are evaluated based on performance reports comparing actual to standard costs. Profit centers are evaluated using contribution margin income statements. Investment centers are evaluated using return on investment or resi

Author

Sayadi Adiih

Language

EN