Biology Forums - Study Force

In a decentralized organization, upper managers need a way to evaluate the performance of unit managers. Based on factors under the unit manager's control, organizational units are categorized as cost centers, profit centers, or investment centers. Classify each of the following centers by placing an "X" in the appropriate column.

​	Cost	Profit	Investment
Manager is responsible for revenues and costs	​	​	​
Payroll department	​	​	​
Customer service department	​	​	​
Independently-operated division with sole decision-making authority for all areas	​	​	​
Computer department in Best-Buy	​	​	​
ROI is used to evaluate unit managers	​	​	​
Children's department in retail store	​	​	​
Locally-owned bakery	​	​	​
Unit's overall profit is used to evaluate unit manager	​	​	​

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