ACG Module 22
Seminole State College
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ACG - Module 22: Standard Costs and Performance Reports. Questions and Answers.
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---32August 20222022/2023A+
- ACG - Module 22: Standard Costs and Performance 
Reports. Questions and Answers. 
 
Module 22 
Standard Costs and Performance 
Reports 
DISCUSSION QUESTIONS 
Q22-1. Responsibility accounting is the structuring of performance reports addressed to 
individual or group members of an organization in a manner that emphasizes the 
factors controllable by them. Noncontrollable costs should be excluded from 
performance reports because, if included, they would distract managers' attention from 
control...
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