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Profit center - Wikipedia

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A profit center is a section of a company treated as a separate business. Thus profits or losses for a profit center are calculated separately. A profit center ... Profitcenter FromWikipedia,thefreeencyclopedia Jumptonavigation Jumptosearch Partofabusinesswhichisexpectedtomakeanidentifiablecontributiontotheorganization'sprofits Aprofitcenterisapartofabusinesswhichisexpectedtomakeanidentifiablecontributiontotheorganization'sprofits. Overview[edit] Aprofitcenterisasectionofacompanytreatedasaseparatebusiness.Thusprofitsorlossesforaprofitcenterarecalculatedseparately. Aprofitcentermanagerisheldaccountableforbothrevenueandcosts(expenses),andthereforeforprofits.Thismeansthatthemanagerisaccountablefordrivingthesalesrevenuegeneratingactivitieswhichleadtocashinflowsandatthesametimecontrollingthecost-generatingactivities.Thismakestheprofitcentermanagementmorechallengingthancostcentermanagement.Profitcentermanagementisequivalenttorunninganindependentbusinessbecauseaprofitcenterbusinessunitordepartmentistreatedasadistinctentityenablingrevenuesandexpensestobedeterminedanditsprofitabilitytobemeasured. Businessorganizationsmaybeorganizedintermsofprofitcenterswheretheprofitcenter'srevenuesandexpensesareheldseparatefromthemaincompany'sinordertodeterminetheirprofitability.Usuallydifferentprofitcentersareseparatedforaccountingpurposessothatthemanagementcanfollowhowmuchprofiteachcentermakesandcomparetheirrelativeefficiencyandprofit.Examplesoftypicalprofitcentersareastore,asalesorganizationandaconsultingorganizationwhoseprofitabilitycanbemeasured. PeterDruckeroriginallycoinedthetermprofitcenteraround1945.Helaterrecanted,callingit"OneofthebiggestmistakesIhavemade".Helaterassertedthatthereareonlycostcenterswithinabusiness,and“theonlyprofitcenterisacustomerwhosechequehasn’tbounced”.[1] Seealso[edit] Costcenter(business) Revenuecenter Investmentcenter Responsibilitycenter References[edit] ^Drucker,PeterF.(2002).ManagingintheNextSociety.NewYork,NewYork10010:St.Martin'sGriffin.p. 84.ISBN 0-312-32011-6.{{citebook}}:CS1maint:location(link) Retrievedfrom"https://en.wikipedia.org/w/index.php?title=Profit_center&oldid=1073276966" Categories:ManagementaccountingHiddencategories:CS1maint:locationArticleswithshortdescriptionArticleswithlongshortdescriptionShortdescriptionwithemptyWikidatadescriptionUseAmericanEnglishfromMarch2021AllWikipediaarticleswritteninAmericanEnglishUsemdydatesfromMarch2021 Navigationmenu Personaltools NotloggedinTalkContributionsCreateaccountLogin Namespaces ArticleTalk English Views ReadEditViewhistory More Search Navigation MainpageContentsCurrenteventsRandomarticleAboutWikipediaContactusDonate Contribute HelpLearntoeditCommunityportalRecentchangesUploadfile Tools WhatlinkshereRelatedchangesUploadfileSpecialpagesPermanentlinkPageinformationCitethispageWikidataitem Print/export DownloadasPDFPrintableversion Languages العربيةDeutschFrançaisItalianoNederlandsPortuguêsSuomi Editlinks

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