Which term below best fits "a part,segment,or subunit of a company whose manager is accountable for specified activities"?

Name: Which term below best fits "a part,segment,or subunit of a company whose manager is accountable for specified activities"?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

A responsibility center is a part or unit of a company whose manager is accountable for specified activities. The operating budget and master budget are financial planning documents, while sensitivity analysis is a financial analysis technique.

Which Term Below Best Fits "A Part,segment,or Subunit of a Company