Key terms can be found throughout Chapter 10.

- A. B. C. D. E. F. G. H. I. J.	centralized operations
- A. B. C. D. E. F. G. H. I. J.	responsibility accounting
- A. B. C. D. E. F. G. H. I. J.	profit center
- A. B. C. D. E. F. G. H. I. J.	investment center
- A. B. C. D. E. F. G. H. I. J.	return on investment
- A. B. C. D. E. F. G. H. I. J.	market price approach
- A. B. C. D. E. F. G. H. I. J.	cost price approach
- A. B. C. D. E. F. G. H. I. J.	franchising
- A. B. C. D. E. F. G. H. I. J.	transfer price
- A. B. C. D. E. F. G. H. I. J.	residual income

A.	method for expanding a concept, brand, service, or product
B.	transfer price at which service or product could be sold to outsiders
C.	major planning and operating decisions made by top management
D.	assigned manager is responsible for decisions over assets invested, revenues and expenses
E.	manager has responsibility and authority over revenues and costs
F.	excess of operating income over acceptable operating income
G.	actual or budgeted costs may be used in this modality
H.	calculated by diving operating income by the related assets
I.	cost center manager has responsibility for costs control
J.	used to motivate managers for increasing overall company income