Identify Which of the Following Statements About Cost Centers and Decentralization

Multiple Choice

Identify which of the following statements about cost centers and decentralization is true.

A) Cost centers are centralized, but profit centers are decentralized.
B) Decentralized organizations are organized into profit centers.
C) Accountability for revenues and expenses exists independently of the ability to make decisions.
D) Accountability for revenues and expenses requires the ability to make decisions.