Costs that are traceable to a segment and are completely beyond the inﬂuence of the segment manager can be advantageously divided in segment reports into two distinct responsibilities - those for segments and those for segment managers.

Question

Quizplus · Accepted Answer

Costs that are traceable to a segment but are beyond the control of a segment manager should be separated into two categories: those for the segment itself and those for the segment manager.

Costs That Are Traceable to a Segment and Are Completely