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The major distinction between segment manager performance and segment performance is

Sagot :

Answer:

Direct fixed cost controlIableby others

Explanation:

He performance of the segment is judged on all costs assigned to it, but the segmentmanager is only judged on costs that he or she can control. Some fixed costs are imposedon segments by the organization’s upper management, and they are thus beyond these gment manager’s control. These direct costs controlIable by others make up the difference between segment manager performance and segment performance.

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