The Evaluation of a Subunit Should Be Separated from the Evaluation

Multiple Choice

The evaluation of a subunit should be separated from the evaluation of the subunit's manager because

A) a subunit always shows better performance.
B) an excellent manager may be doing the best job possible in a poor subunit.
C) poor performance by managers may cause subunits to perform poorly.
D) GAAP requires separate evaluations of managers and the respective subunits.