babababa

-        small units in org with different responsibilities

-        composed of responsibility for particular performance of task or managerial function

-        he ensure that each department are toward same overall goal

-        managers strive to achieve goal of top management

-        - alignment. Same. Oneness.  Activity that brings together. Different department into one goal

-        Concepts & tools Used by managers to measure performance of people & department to foster goal congruence

-        everone is responsible sa kani kanilang responsibility

-        integral part of reporting process

basis of responsibility-accounting system is the designation of ________

______ in org whose manager is held accountable for specified financial results of subunit activities

-        Dept whose manager is held accountable for cost incurred while accomplishing depts org function @ specified level of performance

-        minimize cost

-        ex. painting dept in automobile plant & supply-chain management dept of online retailers

-        Manage of subunit is held accountable for revenue generated by subunit

-        He is also accountable for timing of rev received, mix of products & service sold, disc awarded, & creditworthiness of customers

Ex. Reservations department of an airline & advertising sales dept of mobile app developer

-        Org subunit whose maanger is held accountable fo profit in short accountable sya sa both rev & cost

-        Managers has ability & responsibility to balance conflicting opportunities to maximize profit for orgs

-        Generates profit