The basic objective of responsibility accounting is to charge each manager with those costs and/or revenues over which he has control.

Responsibility Accounting

A system of accountability in which managers are held responsible for those items of revenue and cost—and only those items—over which they can exert significant control. The managers are held responsible for differences between budgeted and actual results.

Manager

A manager is an individual responsible for directing and administering an organization's or department's activities and strategies.