Decentralization divides company operations into various reporting units. most decentralized subunits can be described as one of four different types of responsibility centers. requirements 1. explain why companies decentralize. describe some typical methods of decentralization. 2. list the four most common types of responsibility centers, and describe their responsibilities.

1. Companies can decentralize for several reasons:

Some common methods of decentralization are:

2. The four most common types of responsability centers are:

Expense centers - The goal is to minimize expenses in the long-term. Expenses have to be incurred in the operation of a company, but these shoul be minimized in the long-term in order to maximize profit.

On the other hand, minimizing expenses in the short-term can lead to increases in long-term expenses. For example, buying cheaper machinery can the reduce costs in the meantime, but with time, those machines will have to be replaced sooner than expected, and total expenses will rise.

Investment centers - The goal is to maximize the rate of return.

The rate of return the profit as percentage of the cost of the investment. The manager can invest money different forms of capital, whether they are directly related to the daily operation or not.

For example, the investment center of a car factory can invest in more machinery, or can invest in stocks; what is important is to maximize the rate of return of those investments.

Profit centers - The goal is to maximize profit

Must be in close contact with the revenue and expenses centers, because profit is equal to revenue minus expenses.

In some companies, the profit center manager is the revenue and expense center manager at the same time. This manager controls sales price and volume, which are the most important factors in determining sales revenue, and therefore, profit.

Revenue center - The goal is to maximize sales - closely related to the expenses center, and the profit center. The manager has to supervise sales volume and price, but he may not be in direct control of it.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

explanation:

kool beans