Question: Based on Regent, Inc Case Study: 1. (a) Which type of responsibility center (revenue, cost, or profit center) should the Danish and Japanese subsidiary each

Based on Regent, Inc Case Study:

1. (a) Which type of responsibility center (revenue, cost, or profit center) should the Danish and

Japanese subsidiary each be treated as? Why?

(b) Should Regent evaluate the performance of its foreign subsidiaries in local currency or U.S.

dollars? Why?

(c) Under the current performance evaluation system (PES) at Regent, how would you assess

financial performance of the division managers in Denmark and Japan? Which manager has

performed better?

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