121. CSO: 1B2a LOS: 1B2f
Most firms allocate corporate and other support costs to divisions and departments for all
of the following reasons except to
a. remind profit-center managers that earnings must be adequate to cover some share
of the indirect costs.
b. stimulate profit-center managers to put pressure on central managers to control
service costs.
c. create competition between divisions and departments, and their managers.
d. fix accountability and evaluate profit centers.
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