Managerial Accounting: Creating Value in a Dynamic Business Environment (11th Edition) (ISBN: 13: 9781259569562)

Problem 1241 Designating Responsibility Centers; Hotel (LO 12-2)

The following partial organization chart is an extension of Exhibit 121 for Aloha Hotels and Resorts.

Each of the hotels five main departments is managed by a director (e.g., director of hospitality). The Front Desk subunit, which is supervised by the front desk manager, handles the hotels reserva-tions, room assignments, guest payments, and key control. The Bell Staff, managed by the bell captain, is responsible for greeting guests, front door service, assisting guests with their luggage, and deliver-ing room-service orders. The Guest Services subunit, supervised by the manager of Guest Services, is responsible for assisting guests with local transportation arrangements, advising guests on tourist attrac-tions, and such conveniences as valet and floral services.

Required: As an outside consultant, write a memo to the hotels general manager suggesting as responsibility-center designation for each of the subunits shown in the organization chart above.

Justify your choices.

Waikiki Sands Hotel Grounds and Maintenance Department Housekeeping and Custodial Department Recreational Services Department Hospitality Department Food and Beverage Department Front Desk Bell Staff Guest Services