Chapter 6 continues our study of control. In a decentralized organization we have to have responsibility accounting. Those managers that make decisions have to be held accountable for the results. Segment Reporting is a common method for determining the results of different areas of a company. In segment reporting we segment or divide the whole company into smaller pieces and report on those pieces. Here are a couple of additional questions that I would like you to respond to: 1) Explain how segment margin is different from contribution margin. 2) How is it possible for a cost that is traceable to a segment become a common cost if the segment is divided into further segments? Let me know if you have any questions