what does it mean when an investment center manager sub optimizes company performanc 639363

What does it mean to state that a favorable usage variance may not really be favorable?
What does it mean to state that for variance analysis to be effective, it should result in better communication between managers?
What does it mean to state that the analysis of fixed manufacturing overhead variance is not likely to be done with the same frequency as the analysis of variable cost variances?
What does it mean to have a responsibility reporting system?
What does it mean to state that common fixed expenses should never be arbitrarily allocated to segments (for example, products or organizational units)?
What does it mean when an investment center manager sub optimizes company performance?