In a decentralized organization, upper managers need a way to evaluate the performance of unit managers. Based on factors under the unit manager's control, organizational units are categorized as cost centers, profit centers, or investment centers. Classify each of the following centers by placing an "X" in the appropriate column.
| | Cost | Profit | Investment |
| Residual income is used to evaluate unit managers | | | |
| Purchasing department | | | |
| Shoe department in local department store | | | |
| Independently-operated division with sole decision-making authority for all areas | | | |
| Manager is expected to generate a profit for unit | | | |
| ROI is used to evaluate unit manager | | | |
| Manager cannot set selling price for products | | | |
| Manager is expected to invest in assets that generate profits | | | |
| Overall profit compared to flexible budget is used to evaluate unit manager | | | |
| Free gift-wrapping department in local department store | | | |
Plant shoots have a modular organization.
Meta-analysis of 18 studies shows that aerobic exercise causes better performance in older adults on
Bones of the upper extremities.
Schematic of Rectification Unit
Performance Elements in the Art of Massage
Evaluate each of the following: