Responsibility accounting is particularly concerned with?
Answer Details
Responsibility accounting is a type of management accounting that focuses on evaluating and analyzing the performance of individual departments, managers, or other organizational units within a company. It is particularly concerned with controllable costs, which are costs that can be directly influenced or managed by the individual or department responsible for them. By monitoring and analyzing the performance of individual units, responsibility accounting allows for greater accountability and decision-making at the operational level, ultimately contributing to the overall success of the company. Therefore, the correct answer is "controllable costs."