Examine the responsibility accounting performance reporting illustration shown in Figure...

Examine the responsibility accounting performance reporting illustration shown in Figure 16.2 (pg. 619).

a. Design a data-coding scheme that will facilitate the aggregation of data as the data “filter” upward. Use the specific facts that appear in Figure 16.2. Make and state any assumptions you think are necessary.

b. In no more than two paragraphs, explain how your coding scheme works. Include a discussion of positions in the organization other than those in the production function.

c. In no more than three paragraphs, explain how your scheme might be handled in a centralized database environment without the codes.