Exercise 12-35 (Static) Organization Structure and Responsibility Centers (LO 12-4)

Worldwide Electronics is a global manufacturing firm that produces televisions, monitors, and other consumer electronic equipment. It is organized geographically with four divisions (North America, South America, Europe and Africa, and Asia-Pacific). Manufacturing is organized by product line and shipped to the divisions. That is, televisions, for example, are produced in a single plant and then shipped to the four global divisions for sale.

Required:

Match the following executives to the responsibility center that best represents their likely decision-making authority

Executive Responsibility Center

1. Jill Green, Corporate Personnel Officer
2. Katya Borodina, Sales Manager, Peru
3. Jay Smith, Chief Executive Office
4. Andres Goya, Vice-President, South America
5. Irene Chan, Mexico City Plant Manager

Choices for matching are Cost center, Discretionary cost center, Investment center, Profit center, Revenue center.