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The following statements relate to responsibility centres:
(i) Return on capital employed is a suitable measure of performance in both profit and investment centres.
(ii) Cost centres are found in manufacturing organisations but not in service organisations.
(iii) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation.
Which of the statements, if any, is true?
A   (i) only
B   (ii) only
C   (iii) only
D   None of them

D

a

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a

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a

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ff

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a

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看啊看

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see

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d

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