Plans that identify costs and expenses under each manager's control prior to the reporting period, typically based on the flexible budget approach, are called:

There are several plans that can be used which are: - the managerial accounting systems, - the responsibility accounting systems, and - the responsibility accounting budgets. These plans can be used for identifying costs and expenses under each manager's control prior to the reporting period. These plans are made to measure the effectiveness and the efficiency of each manager works.