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. Shipping department of Amazon.com

b. Eastern district of a salesperson’s territory

c. Child care department of a church or synagogue

d. Catering operation of Sonny’s BBQ restaurant

e. Executive headquarters of the United Way

f. Accounts payable section of the accounting department at Home Depot g. Proposed new office of Coldwell Banker, a real estate firm h. Disneyland i. The Empire State Building in New York City j. Branch warehouse of Dalton Carpets k. Information systems department of Habitat for Humanity l. Service department of Audio Forest stereo shop m. Investments department of Citibank n. Assembly-line supervisors at Dell Computer o. American subsidiary of a Japanese manufacturer p. Surgery unit of a privately owned hospital q. Research and development department of Cisco Systems r. Childrenswear department at a Target store s. Typesetting department of Northend Press, a printing company t. Prescription-filling department of Drugstore.com u. Order-taking department at L.L.Bean v. Personnel department of Goodyear Tire and Rubber Company w. Grounds maintenance department at Augusta National Golf Club