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?)

_____________________________ UNMs Human Resources Department

_____________________________ The Albuquerque REI store

_____________________________ A Hotels Reservation/Sales Division

_____________________________ Samsungs Quality Control Department

_____________________________ Monroes Catering Division

_____________________________ Paneras 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