Question: In a responsibility accounting system: Managers are responsible for their departments' controllable costs. Each accounting report contains all items allocated to a responsibility center. Organized

In a responsibility accounting system:

Managers are responsible for their departments' controllable costs.

Each accounting report contains all items allocated to a responsibility center.

Organized and clear lines of authority and responsibility are only incidental.

All managers at a given level have equal authority and responsibility.

Outputs of the departments are not part of the evaluation process.

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