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Answer (C) is correct . Responsibility accounting stresses that managers are responsible only for factors under their control. For this purpose, the operations of the business are organized into responsibility centers. Costs are classified as controllable and uncontrollable. This implies that some revenues and costs can be changed through effective management. Management may then focus on deviations for either reinforcement or correction. Thus, the statement that every factor is ultimately controllable by someone is not a premise of responsibility accounting.

Answer (A) is incorrect because Responsibility accounting holds managers responsible only for what they can control.
Answer (B) is incorrect because A cost center manager is concerned with costs only, whereas a profit center manager is concerned with costs and revenues.
Answer (D) is incorrect because This is the essence of responsibility accounting. Each manager is held accountable for factors under his/her control.