Name the technique of managerial control which may have 'Cost Centre' and 'Revenue Centre'.

Responsibility Accounting

The correct answer is option (1) : Responsibility Accounting

The technique of managerial control that may have both 'Cost Centre' and 'Revenue Centre' is:

Responsibility Accounting

Responsibility accounting is a management control system that assigns responsibility for specific activities or areas to individuals or departments. It can include both cost centers (responsible for controlling costs) and revenue centers (responsible for generating revenues). This approach helps in measuring the performance and accountability of different parts of an organization.

Ratio Analysis: Ratio analysis is a financial analysis technique that involves evaluating an organization's financial performance by examining various financial ratios, such as profitability ratios, liquidity ratios, and leverage ratios. It is primarily used to assess the financial health and efficiency of an organization by comparing different financial metrics. Ratio analysis is not specifically related to cost centers or revenue centers but focuses on financial data.

Budgetary Control: Budgetary control is a management technique that involves setting budgets for various activities, departments, or cost centers and then monitoring and comparing actual performance against the budgeted figures. It helps in controlling and managing costs, improving resource allocation, and ensuring that an organization operates within its financial constraints. While budgetary control can involve cost centers, it doesn't inherently address revenue centers.

Return on Investment (ROI): ROI is a financial metric used to evaluate the profitability and effectiveness of investments. It measures the return or gain generated from an investment relative to its cost. ROI is a tool for assessing the financial performance of specific projects, investments, or assets and is not directly related to the management of cost centers and revenue centers.