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profit center

См.: центр прибыли.



profit center

profit center - An organizational unit that has responsibility for both generating revenues and controlling costs.

Perspective: Profit is a measure of the financial performance of a whole organization. Attempting to apply it to units or parts of the organization requires that some operating expenses, and in some cases revenues, be allocated among organizational units. Because there is no theoretically correct way to allocate operating expenses to parts of the organization, the "profits" calculated for profit centers are frequently misleading measures of the units' performance. In addition, if profit center profit is used as a local performance measure, unit management is frequently motivated to make decisions that maximize local "profit" but result in reducing the organization's profit.