| 12-1 | Explain the role of responsibility accounting in fostering goal congruence. |
| 12-2 | Define and give an example of a cost center, a revenue center, a profit center, and an investment center. |
| 12-3 | Prepare a performance report and explain the relationships between the performance reports for various responsibility centers. |
| 12-4 | Use a cost allocation base to allocate costs. |
| 12-5 | Prepare a segmented income statement. |
| 12-6 | Describe the operational performance measures appropriate for today’s production environment. |
| 12-7 | Describe the balanced scorecard concept and explain the reasoning behind it. |
