Final answer:
Yes, non-profit organizations (NPOs) can be divided into responsibility centres much like for-profit organizations (FPOs), including revenue, expense, profit, and investment centers, to aid in performance tracking and resource allocation.
Step-by-step explanation:
A non-profit organization (NPO) can indeed be organized into different responsibility centres similar to a for-profit organization (FPO). These centres are segments within an organization for which managers are responsible for performance and decision-making. The common types of responsibility centers include revenue centers, expense centers, profit centers, and investment centers. Non-profits typically focus on cost control and fundraising efficiency, so they may establish expense centers and revenue centers more frequently than profit or investment centers.
For example, in a non-profit, a department that focuses on fundraising might be treated as a revenue center, while a department that manages community outreach programs may be classified as an expense center. The idea of segregating an NPO into different responsibility centers aids in tracking the performance of each department, ensuring that resources are being used effectively towards the organization's mission and goals.