Which is NOT a focus of performance evaluation in responsibility accounting?

Performance evaluation in responsibility accounting primarily focuses on measuring the effectiveness and efficiency of a manager's performance within their designated responsibility center. Responsibility accounting is concerned with tracking the financial outcomes that directly relate to the decisions made by those in charge of specific segments of the organization.

Return on investment is a crucial metric used to evaluate how well the resources invested in a responsibility center are generating profit relative to those investments. This provides insight into financial performance and assists in decision-making processes regarding resource allocation.

Budget variance analysis is also a key component, as it involves comparing actual performance against budgeted figures. Understanding these variances helps assess how well a manager is controlling costs and meeting financial targets, which is vital for evaluating accountability.

The performance of a responsibility center is indeed a central focus, as it involves assessing how well a specific branch or unit of the organization is performing based on its outlined objectives and responsibilities.

Employee attendance records, while relevant to an organization’s overall operational efficiency, do not directly tie into the financial performance or decision-making scope in responsibility accounting. They may contribute to broader human resource metrics but are not specifically used as a measure of economic performance in the context of responsibility accounting. Thus, this aspect does not align with the primary goals of evaluating responsibility centers, making it the