<prompt> Translate the following text to SwahiliRESPONSIBILITY SEGMENT - A significant organizational, operational, functional, or process component which has the following a its manager reports to the entitys top management; b it is responsible for carrying out a mission, performing a line of activities or services, or producing one or a group of products; and c for financial reporting and cost management purposes, its resources and results of operations can be clearly distinguished, physically and operationally, from those of other segments of the entity.  <response>: Sehemu ya Usimamizi: Sehemu muhimu ya shirika, ya uendeshaji, ya kazi, au ya mchakato ambayo ina yafuatayo: a Meneja wake anatoa ripoti kwa usimamizi wa juu wa kiungo; b ni wajibu wa kutekeleza utume, kutekeleza mstari wa shughuli au huduma, au kutengeneza bidhaa moja au kundi la bidhaa; na c kwa madhumuni ya ripoti ya kifedha na usimamizi wa gharama, rasilimali zake na matokeo ya shughuli zinaweza kutofautishwa wazi, kimwili na kiufundi, kutoka kwa sehemu nyingine za kiungo. 