1. Which type of cost center has a planning focus, and which type has an evaluation focus? 2. What is the role of risk preference in performance evaluation? 3. Explain the difference between the...

1. Which type of cost center has a planning focus, and which type has an evaluation focus?

2. What is the role of risk preference in performance evaluation?

3. Explain the difference between the engineered-cost and discretionary-cost approaches to evaluating support departments.