AFTER CLASS PRACTICE 10-2 Chapter 10 Terminology 1. A responsibility center whose manager has control over both revenues and costs 2. A responsibility center whose manager has control over costs 3. A responsibility center whose manager has control over both revenues, costs, and investments assets 4. Operating income (segment margin) divided by average operating assets is called _The DuPont model for calculating this is 5. To improve ROI, a company can either increase/decrease) expenses, (increase/decrease) _revenue, and/or increase/decrease assets is the amount of net operating income that an investment center earns above the of return 7 The concept behind_ is that a firm must earn enough income to cover the cost of invested capital. 10-10