Answer:
any financial sub-unit within an organization that has the responsibility to account for the performance of other organizational sub-unit
Step-by-step explanation:
The responsibility center is the functional entity within a business that have their own goals and objectives, staff who is dedicated to their work, rules, regualtions, policies, procedures. It generally provide the managers the responsibility for the generation of the revenue, expenses that are incurred or the fund that is invested
So the above represent the answer