Management control systems allow managers to develop a reporting structure to help the organization meet its strategic goals Segments are uniquely identifiable components of the business that facilitate the effective and efficient operation of the business

Organizational charts are used to graphically represent the authority structure of an organization In centralized organizations, primary decisions are made by the person or persons at the top of the organization

decentralization — business structure in which the decision-making is made at various levels of the organization. centralization — business structure in which one individual makes the important decisions and provides the primary strategic direction for the company. responsibility accounting — method of encouraging goal congruence by setting and communicating the financial performance measures by which managers will be evaluated. management control system — structure within an organization that allows managers to establish, implement, and monitor progress toward the strategic goals of the organization.