Question

Ch. 10 Performance Evaluation Problem 4 Part A: Label each center described below according to what type of responsibility center it is. (In other words, is it a cost, revenue, profit, or investment center?)

UNM’s Human Resources Department _____________________________

The Albuquerque REI store _____________________________

A Hotel’s Reservation/Sales Division _____________________________

Samsung’s Quality Control Department _____________________________

Monroe’s Catering Division _____________________________

Panera’s Food Sourcing/Procurement Division Part B: Label each of the following as one of the four Balance Scorecard perspectives (i.e., Learning & Growth, Internal Business Processes, Customer, or Financial).

Gross margin growth _________________________________

Employee turnover rate _____________________________

_________________________________ % of orders filled each week

Manufacturing cycle time _________________________________

Answer 1

Given that: