A Company uses a performance reporting system that reflects the company's decentralization of decision making.

The departmental performance report shows one line of data for each subordinate who reports to the group

vice president. The data presented show the actual costs incurred during the period, the budgeted costs, and all

variances from budget for that subordinate's department. The  Company is using a system called

A. Cost-benefit accounting.

B. Flexible budgeting.

C. Responsibility accounting.

D. Program budgeting.