Responsibility accounting performance reports should not be used to:

Question

Quizplus · Accepted Answer

Responsibility accounting focuses on providing feedback and control for managing the performance of different parts of an organization. While it is used to evaluate division performance, individual product lines, and compare actual results to the budget, it is not intended to direct blame to particular individuals when variances are unfavorable. The purpose is to improve processes and performance, not to assign personal blame.

Responsibility Accounting Performance Reports Should Not Be Used To