For each of the following organizational units, indicate whether the unit would most likely be classified as

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For each of the following organizational units, indicate whether the unit would most likely be classified as a cost center (C), a revenue center (R), a profit center (P), or an investment center (I):

a. Laundry of a large bed-and-breakfast

b. Corporate-owned local outlet of a fast-food restaurant

c. Wildlife management department in a national or state park

d. Local public television station's fund-raising telethon staff ed by volunteers

e. City ticket office of an airline

f. Cafeteria of a for-profit hospital

g. Fine jewelry counter in a local department store

h. University-owned bookstore

i. Long-term parking lot at a regional airport

j. Beijing office of an international public accounting firm

k. Sales representative for a college textbook publisher

l. Bloodmobile of a local hospital


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Cost Accounting Foundations and Evolutions

ISBN: 978-1111626822

8th Edition

Authors: Michael R. Kinney, Cecily A. Raiborn

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