The correct answer is D. responsibility accounting.
Responsibility accounting is a system that measures the budget, action, and plan of each responsibility center. It is a management accounting concept that allows managers to track the performance of their subordinates and to hold them accountable for their results.
Budgeted accounting is a system that uses budgets to track the performance of an organization. Budgets are financial plans that are used to set targets for revenue, expenses, and other financial items.
Action accounting is a system that uses actions to track the performance of an organization. Actions are the things that an organization does to achieve its goals.
Planned accounting is a system that uses plans to track the performance of an organization. Plans are the strategies that an organization uses to achieve its goals.
Responsibility accounting is more comprehensive than budgeted accounting, action accounting, and planned accounting because it takes into account all three of these concepts. Responsibility accounting allows managers to track the performance of their subordinates, to hold them accountable for their results, and to make sure that they are all working towards the same goals.