A cost center is any responsibility center that has only control over the incurrence of cost and has no control over either the generating of revenue or the use of investment funds.
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
But managers of the other responsibility centers cannot control over specific behaviors related to investment.
Responsibility center performance measurement is a process of accumulating and reporting information about the responsibility center's performance.
