美国CPA知识点：职责细分

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Responsibility Segments

A. Cost SBU-manager are held responsible for controlling costs

B. Revenue SBU-managers are held responsible fore generating revenues.

C. Profit SBU-Managers are held responsible for producing a target profit（accountability for both revenues and costs）。

D. Investment SBU-managers are held responsible for return on the assets invested to produce the earnings generated by the SBU.

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