Budgetary Control and Responsibility Accounting

The Dinkle and Frizell Dental Clinic provides both preventive and orthodntic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for preventive Services and Anita for Orthodontic Services. Each month, they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the clinic.

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