The correct answer is C. responsibility center.
A responsibility center is a segment of a company whose manager is responsible for a specific set of instructions and activities. The manager of a responsibility center is accountable for the performance of the center, and is typically responsible for setting budgets, making decisions, and monitoring performance.
A subunit center is a smaller unit within a company that is responsible for a specific set of tasks. The manager of a subunit center is typically responsible for the day-to-day operations of the center, and is not typically responsible for setting budgets or making decisions.
An instruction center is a center that provides instructions to other parts of the company. The manager of an instruction center is typically responsible for developing and delivering training materials, and is not typically responsible for setting budgets or making decisions.
An activity segment is a segment of a company that is responsible for a specific set of activities. The manager of an activity segment is typically responsible for the performance of the activities, and is not typically responsible for setting budgets or making decisions.