Improved cost control responsibility. Managers assume the responsibility for the financial success of their operations. This requires that they be properly empowered with the authority to make decisions about resources that influence their overall success. Therefore, if information-processing capability is critical to the success of a business operation, then should management not be given control over these resources? This argument counters the argument presented earlier favoring the centralization of organi- zation-wide resources. Proponents of DDP argue that the benefits from improved management atti- tudes outweigh the additional costs incurred from distributing these resources.