The concepts and tools used to measure the performance of people and departments are known as:
A) goal congruence.
B) planning and control.
C) responsibility accounting.
D) delegation of decision making.
E) strategic control.

Question

Quizplus · Accepted Answer

Responsibility accounting is a system that measures the results of each responsibility center and compares them with some measure of expected or budgeted outcome. It is designed to collect and report financial and non-financial information relating to the responsibilities of individual managers. This allows for evaluating the performance of different parts of an organization, such as departments or individuals, based on the areas they directly control.

The Concepts and Tools Used to Measure the Performance of People