Imagine you have been selected by your manager to present a training session to a group of new

employees. The new hires do not have accounting backgrounds and have little or no work history
in a responsibility center. The purpose of this training session is to explain the functions of each
of the different responsibility centers.
 Develop a 10- to 12-slide Microsoft® PowerPoint® presentation that you may use as part of
this training session.
 Explain what each of the different responsibility centers is and what each is accountable for
and why each center has its own budget.
 Provide an example of the kinds of decisions where incremental analysis would be used in
each center.
 Include speaker notes for your presentation.
 Post your presentation as a Microsoft® PowerPoint® attachment.