The concepts and tools used to measure the performance of people and departments are known : Responsibility accounting.
Responsibility accounting is defined as a system that collects, summarizes, and compositions accounting collections concerning the obligations of individual managers.
A responsibility accounting report comprises those receipts controlled over by the responsible manager. It also includes all the budgets of responsibility accounting that made for all department and make the summary in one receipt only.
When both controllable and uncontrollable items are included in the report, accountants should distinctly divide the collections.
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