A. Define responsibility centers, provide a framework for performance evaluation, and promote
communication and coordination among organization segments.
B. Define responsibility centers, facilitate the fixing of blame for missed budget predictions, and
ensure goal congruence between superiors and subordinates.
C. Foster the planning of operations, provide a framework for performance evaluation, and
promote communication and coordination among organization segments.
D. Foster the planning of operations, facilitate the fixing of blame for missed budget predictions,
and ensure goal congruence between superiors and subordinates.