Imagine you have been selected by your manager to present a training session to a group of new employees. The new hires do not have accounting backgrounds and have little or no work history in a responsibility center. The purpose of this training session is to explain the functions of each of the different responsibility centers.
Develop a 10- to 12-slide Microsoft® PowerPoint® presentation that you could use as part of this training session.
Explain what each of the different responsibility centers is and what each is accountable for and why each center has its own budget.
Give an example of the kinds of decisions where incremental analysis would be used in each center.