i. Responsibility Accounting
Responsibility accounting is the structuring of performance reports to reflect elements controllable by each manager. It identifies specific responsibilities and results for different areas or functions within an organization, such as cost centres, revenue centres, profit centres, or investment centresInvestment Centre**
An investment centre is a division or unit within an organization where the manager is responsible for generating profits and for the investments or capital employed in that division .

iii. Rstment (ROI)
Return on Investment (ROI) is the ratio of the profit generated by a division or unit to the capital employed in that division. It measures the efficiency of investment in generating profits .

iv. Residual Incoml income is the net operating profit of a division after subtracting a notional or imputed interest charge on the capital invested. It provides a measure of the absolute profit remaining after accounting for the cost of capital .