There is currently between the company's two vice presidents regarding the responsibility-accounting system. The vice president for manufacturing claims that the 6 plants should be cost centers. He recently expressed the following sentiment: "The plants shouldbe cost centers because the plant managers do not control the sale of our products. Designating the plants as profit centers would result in holding the plant managers responsible for somethingthey can't control." A contrary view is held by the vice president for marketing. He recently made the following remarks: "the plants should be profit centers. The plant managers are in the best position to affect the company's overall profit."

Q: Which responsibility-accounting arrangement (for manufacturing plants) is most consistent with achieving success of the company's critical success factors?

Please answer with reference.

Thanks.