Which of the Following Statements Best Represents the Controllability Principle

Multiple Choice

Which of the following statements best represents the controllability principle?

A) A profit center manager should be evaluated based on residual income,not return on investment.
B) An investment center manager should be evaluated based on return on investment,not residual income.
C) A profit center manager should be evaluated based on segment margin,not profit margin.
D) A cost center manager should be evaluated on costs and revenues,not just costs.