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A Note on Responsibility Centers
Lynch, Luann J. Technical Note C-2400 / Published December 13, 2017 / 2 pages.
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Product Overview

Organizational design is one of the basic building blocks of control, because it reflects the division of resources and the assignment of responsibility throughout the firm. In particular, each organizational unit headed by a manager can be considered a responsibility center.

  • Overview

    Organizational design is one of the basic building blocks of control, because it reflects the division of resources and the assignment of responsibility throughout the firm. In particular, each organizational unit headed by a manager can be considered a responsibility center.

  • Learning Objectives