通常是指一个管理者有权制定资源供应决策并选择市场的组织单位,如公司内的事业部。一般说来,利润中心应将其产品大部分销售给外部客户,而且对于大部分原材料、商品和服务都有权选择供应来源。在利润中心,由于管理者没有责任和权力决定该中心资产的投资水平,因而利润就是其唯一 Usually refers to a manager has the right to make resource supply decisions and select the organizational unit of the market, such as the company's business unit. In general, profit centers should sell most of their products to external customers and have the power to choose the source of supply for most of the raw materials, goods and services. In the profit center, profit is the only one because managers have no responsibility or authority to determine the level of investment in the center's assets