1. Evaluating Performance and Creating Accountability
   1. Accountability
   2. Feedback
   3. Decision Guidance
2. Using Responsibility Centers to Assess Performance
   1. Responsibility Center Characteristics
   2. Evaluating Responsibility Centers
   3. Evaluating Revenue and Cost Centers
   4. Evaluating Profit Centers
   5. Evaluating Investment Centers
      1. Limitations of ROI
   6. Insights from Responsibility Accounting
3. Cost-Benefit Analysis
   1. Decision Cost Issues
   2. The Make-or-Buy Decision
      1. C&F Enterprises, Inc.: Exploring a New Opportunity
   3. Special Offers
      1. C&F Enterprises, Inc.: The Cost of a Quantity Discount
4. The Balanced Scorecard: A Performance Measurement Framework
   1. Learning and Growth Dimension
   2. Internal Business Process Dimension
   3. Customer Dimension
   4. Financial Dimension
   5. Balanced Scorecard Measures by Industry
      1. Airlines
      2. Consumer Retail Banks
      3. Accounting, Consulting, and Law Firms
      4. Computer Manufacturers
      5. Supermarkets