1. What type of responsibility center would Mickey Thompson Performance Tires be for Cooper Tire & Rubber Company?
Original blog posting (July 12, 2016)

2. Mickey Thompson Performance Tires
Mickey Thompson Performance Tires designs, develops, and distributes drag racing and motor sport tires
Purchased by Cooper Tire & Rubber Company in 2003
Mickey Thompson’s employees are in sales, R&D, and administrative functions
Cooper Tire does all manufacturing

3. Question 1
What type of responsibility center would Mickey Thompson Performance Tires be considered for Cooper Tire & Rubber Company?

4. Question 2
What measures might be used to evaluate the performance of the manager of Mickey Thompson Performance Tires?

5. Question Recap
What type of responsibility center would Mickey Thompson Performance Tires be considered for Cooper Tire & Rubber Company?
What measures might be used to evaluate the performance of the manager of Mickey Thompson Performance Tires?

6. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at Questions or comments? Contact Dr. Wendy Tietz at