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Allocating Fixed Costs to Responsibility Centers

The discussion activity is based on Case 22.1, Allocating Fixed Costs to Responsibility Centers, on page 990 in
the textbook.
Read the case information given below, and then follow the instructions for completing the discussion activity.
Case 22.1, Allocating Fixed Costs to Responsibility Centers
You have just been hired as the controller of Land’s End Hotel. The hotel prepares monthly responsibility
income statements in which all fixed costs are allocated among the various profit centers in the hotel, based on
the relative amounts of revenue generated by each profit center.
Robert Chamberlain, manager of the hotel dining room, argues that this approach understates the profitability
of his department. “Through developing a reputation as a fine restaurant, the dining room has significantly
increased its revenue. Yet the more revenue we earn, the larger the percentage of the hotel’s operating costs
that are charged against our department. Also, whenever vacancies go up, rental revenue goes down, and the
dining room is charged with a still greater percentage of overall operating costs. Our strong performance is
concealed by poor performance in departments responsible for keeping occupancy rates up.” Chamberlain
suggests that fixed costs relating to the hotel should be allocated among the profit centers based on the
number of square feet occupied by each department.
Debra Mettenburg, manager of the Sunset Lounge, objects to Chamberlain’s proposal. She points out that the
lounge is very big, because it is designed for hotel guests to read, relax, and watch the sunset. Although the
lounge does serve drinks, the revenue earned in the lounge is small in relation to its square footage. Many
guests just come to the lounge for the free hors d’oeuvres and don’t even order a drink. Chamberlain’s
proposal would cause the lounge to appear unprofitable; yet a hotel must have some “open space” for its
guests to sit and relax.

  1. Separately evaluate the points raised by each of the two managers.
  2. Suggest your own approach to allocating the hotel’s fixed costs among the various profit centers.

Sample Solution

work with goslings. Lorenz believed that A breakdown in the relationship with its mother led to a disruption in the development of a bird’s normal social behaviour, supporting his theory that the first relationship a bird experiences determines the bird’s future. Likewise, John Bowlby claimed that a disruption in the child’s attachment to its mother had grave consequences for his or her adult personality (Vicedo, 2009). It is my understanding that in Bowlby’s attachment theory, an anxious attachment style has a prolonged, more complicated effect upon grieving, a person with an anxious style of attachment may experience deeper levels of depression, contrary wise a secure attachment to the deceased, may indicate less depression and aid the transition through grieving and the recovery from it. This may be that in an anxious state of attachment the deceased may not have been emotionally available to the bereaved, and therefore the bereaved person may over-activate their grief response. There are several limitations to Bowlby’s attachment theory the first being that the model was based upon young children utilising momentary separations, which were stressful for the child, more understanding could come from an observation of how parents interact with the child and what they provide for each other during natural, non-stressful situations. How children interact with their parents in a non-stressful situation may provide more information on how the attachment model works than how the child acts when the mother leaves and then returns. Secondary to this the observations took place utilising only the primary caregiver, for example, the mother and other family attachments may not be characterised by similar reactions. Finally, the father or a sibling may have the same attachment with the child at the same time, relating directly to adults having more than one primary attachment, such as significant other and their children. This shows that attachment is not merely confined to infancy but experienced countless times throughout life including adolescence, early adulthood and beyond. There are several models of grieving that can be explored in relation to disenfranchised grief, firstly the five stages of grief Kubler-Ross (2005) states that the five stages of grief, have evolved since their introduction and have been very misunderstood over the past decades. She goes on the say that they were never meant to help tuck messy emotions into neat packages. We can apply some of the stages of grief to C in that she has experienced anger, mainly at herself for putting her children in a position where violence was occurring in her relationship and being in a place emotionally where she felt she needed drugs and alcohol to cope but mainly not being the parent that her children deserved. She has experienced an initial denial when the children were first placed with social services and again when they were put up for adoption and she has experienced depression. In relation to the baby that died the stages of grief can be seen although not in their entirety, some denial or disbelief may have been present when she received the diagnosis of Edwards syndrome, however, from her disclosures it seems quite matter of fact, the baby was ill and a deci
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