AIP 6.1 Responsibility Centers LO 1, 2, 3

Oakwood Golf Course is a private club that is owned by its members. It has the following managers and organizational structure:

Eric Olson: General manager responsible for all the operations of the golf course and other facilities (swimming pool, restaurant, golf shop).

Jennifer Jones: Manager of the golf course and responsible for its maintenance.

Edwin Moses: Manager of the restaurant.

Mabel Smith: Head golf professional and responsible for golf lessons, the golf shop, and reserving times for starting golfers on the course.

Wanda Itami: Manager of the swimming pool and family recreational activities.

Jake Reece: Manager of golf carts rented to golfers.

Question 1

Describe each of the managers in terms of their being responsible for a cost, profit, or investment center. Provide possible performance measures for each manager.