题干：一个公司内部报告制度里面列示的家具陈设部门经理的收入和成本信息，只有那些受到他们的控制项目。不受经理的控制项目不包含在业绩报告。计费的这种方法被称为
考点：Responsibility Accounting and Performance Measures-Responsibility Centers
关键词：under control
解题思路：责任中心有4个
营收中心以收入为考核指标。成本中心以成本为考核指标。利润中心以利润为考核指标。而投资中心以回报率为考核指标。而剩余收益/投资额=报酬率
本题目中讲到的是“控制”，只有部门经理控制的销售，成本，投资才能作为评价它们绩效的依据，这种会计叫做责任会计
Answer (D) is correct . Responsibility accounting stresses that managers should only be held responsible for factors under their control. To achieve this objective, the operations of the business are broken down into responsibility centers. Costs are classified as controllable and noncontrollable to assign responsibility. The assignment of responsibility implies that some revenues and costs can be changed through effective management. A responsibility accounting system should have certain controls that provide for feedback reports indicating deviations from expectations. Management may then focus on those deviations for either reinforcement or correction.
Answer (A) is incorrect because Contribution margin reporting separates costs by behavior; variable costs are listed first followed by fixed costs. Some responsibility accounting systems use a contribution margin reporting format, but contribution margin reporting alone can include costs not controllable by a manager.
Answer (B) is incorrect because Segment reporting is preparation of performance reports by reportable segments. Segment reports often include allocated costs that are not controllable by managers.
Answer (C) is incorrect because Absorption cost accounting is characterized by its treatment of fixed manufacturing overhead as a product cost.
