{"id":21,"date":"2015-06-03T18:48:41","date_gmt":"2015-06-03T18:48:41","guid":{"rendered":"https:\/\/courses.candelalearning.com\/managacct2x10xmaster\/?post_type=part&#038;p=21"},"modified":"2018-02-10T15:44:39","modified_gmt":"2018-02-10T15:44:39","slug":"responsibility-accounting-for-cost-profit-and-investment-centers","status":"web-only","type":"part","link":"https:\/\/courses.lumenlearning.com\/suny-managacct\/part\/responsibility-accounting-for-cost-profit-and-investment-centers\/","title":{"raw":"Chapter 9: Responsibility Accounting for Cost, Profit and Investment Centers","rendered":"Chapter 9: Responsibility Accounting for Cost, Profit and Investment Centers"},"content":{"raw":"<div class=\"bcc-box bcc-highlight\">\r\n<h3>Course Learning Objectives<\/h3>\r\nBy the end of this section, you will be able to:\r\n<ul>\r\n \t<li>Apply variance analysis and performance evaluation.<\/li>\r\n \t<li>Explain and apply decentralization, responsibility accounting, and balanced scorecard concepts.<\/li>\r\n<\/ul>\r\n<h4>Specific Learning Outcomes<\/h4>\r\n<ul>\r\n \t<li>Identify different cost centers.<\/li>\r\n \t<li>Prepare a responsibility report for a cost center.<\/li>\r\n \t<li>Allocate indirect expenses to departments.<\/li>\r\n \t<li>Apply service costing and allocate service department costs to other departments.<\/li>\r\n \t<li>Prepare departmental contribution margin income statements.<\/li>\r\n<\/ul>\r\n<\/div>\r\n<div class=\"page\" title=\"Page 4\"><\/div>","rendered":"<div class=\"bcc-box bcc-highlight\">\n<h3>Course Learning Objectives<\/h3>\n<p>By the end of this section, you will be able to:<\/p>\n<ul>\n<li>Apply variance analysis and performance evaluation.<\/li>\n<li>Explain and apply decentralization, responsibility accounting, and balanced scorecard concepts.<\/li>\n<\/ul>\n<h4>Specific Learning Outcomes<\/h4>\n<ul>\n<li>Identify different cost centers.<\/li>\n<li>Prepare a responsibility report for a cost center.<\/li>\n<li>Allocate indirect expenses to departments.<\/li>\n<li>Apply service costing and allocate service department costs to other departments.<\/li>\n<li>Prepare departmental contribution margin income statements.<\/li>\n<\/ul>\n<\/div>\n<div class=\"page\" title=\"Page 4\"><\/div>\n","protected":false},"parent":0,"menu_order":90,"template":"","meta":{"pb_part_invisible":false,"pb_part_invisible_string":""},"contributor":[],"license":[],"class_list":["post-21","part","type-part","status-web-only","hentry"],"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/types\/part"}],"version-history":[{"count":0,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/21\/revisions"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/media?parent=21"}],"wp:term":[{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/contributor?post=21"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/license?post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}