Definition Investment Center. Description.
An Investment Center is a special type of profit center,
whose manager not only has profit responsibility but also some influence on
capital expenditures. Managers of these units are responsible for both operating
profit and for the capital used to generate these profits. Typically managers
of these organizational entities are measured on
Return on Assets and
Economic Value Added.
In other words, these units have both
income statement
and balance sheet responsibility. They are often composed of several profit
centers.
Typical examples of these major organizational entities are
Divisions of large enterprises and Strategic Business Units.
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Forum - Investment Centers
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Discussions about Investment Centers.
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Best Practices - Investment Centers
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Here you find the most valuable discussions from the past.
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Expert Tips - Investment Centers
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Here you will find advices by experts.
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Resources - Investment Centers
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Here you find powerpoint presentations, micro-learning videos and further information sources.
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Compare with:
Strategic Business Unit
| Profit Center |
Cost Center |
Revenue Center |
Expense Center |
Performance Management
| RONA |
Activity Based Costing |
Balanced Scorecard |
CSFs and KPIs |
Value Based Management
| Transfer Pricing
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