When Evaluating the Performance of a Cost Center, the Appropriate

Multiple Choice

When evaluating the performance of a cost center, the appropriate measurement technique would be:

A) actual costs incurred compared to budgeted costs.
B) actual segment margin compared to budgeted segment margin.
C) comparison of actual and budgeted return on investment (ROI) based on segment margin and assets controlled by the segment.
D) None of the answers are correct.