Identify responsibility centers (Learning Objective 5)

Is each of the following most likely a cost center, a revenue center, a profit center, or an investment center?

a. Purchasing department of Milliken, a textile manufacturer

b. Quality control department of Mayfield Dairies

c. European subsidiary of Coca-Cola

d. Payroll department at the University of Wisconsin

e. Lighting department in a Sears store

f. Children’s nursery in a church or synagogue g. Personnel department of E!:‘TRADE, the online broker h. igourmet.com, an e-tailer of gourmet cheeses i. Service department of an automobile dealership j. Customer service department of Procter & Gamble k. Proposed new office of Deutsche Bank l. Southwest region of Pizza Inns m. Delta Airlines n. Order-taking department at Lands’ End o. Editorial department of The Wall Street Journal p. A Ford Motor Company production plant q. Police department of Boston r. Century 21 Real Estate s. A small pet-grooming business t. Northeast sales territory for Boise-Cascade u. Different product lines of Broyhill, a furniture manufacturer v. McDonald’s restaurants under the supervision of a regional manager w. Job superintendents of a home builder