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In business, a revenue centre or revenue center is a division that gains revenue from product sales or service provided.〔(【引用サイトリンク】url=http://www.businessdictionary.com/definition/revenue-center.html )〕 The manager in revenue centre is accountable for revenue only. ==Overview== A revenue centre is one of the five divisions of a responsibility centre – Cost centre, Revenue centre, profit centre, contribution centre and investment centre. Cost centres, like revenue centres, only monitor costs, thereby making them a counterpart to the revenue centre. Revenue centres only measure the output (in fiscal standings) and are therefore marketing establishments which are exempt from profit generation and accountability thereof. In a revenue centre performance is measured by comparing actual sales to projected ones (as well as number of sales or revenue per time scale). Quota and budget comparisons are also used as a performance indicator. A revenue centre has costs, however to the manager of a revenue centre this is of little importance as revenue is his sole performance indicator. Not all costs are ignored in a revenue centre. For example the manager of a revenue centre is responsible for the expenses of his department (such as maintenance costs). In a sales office (the most widespread example of a revenue centre), maintenance costs can be construed as rent, salaries, taxes and security. However, any costs related to product sale and manufacturing are not included in such expenses. A revenue centre becomes a profit centre if the latter is encompassed, thus making a profit centre a blend of both a cost and revenue centre. In a revenue centre the manager usually has control over issues regarding marketing and sales. This is delegated to him because both of the spheres require extensive knowledge that is explicit to the local market. However, the revenue centre manager will not be given control over decision on quantity or product mix. If the manager is given control over these decisions problems can arise (see below).〔 Technological advancements have been able to reduce expenses in revenue centres as well as bring non-traditional (online) revenue centres to non-retail companies that work in manufacturing or service industries. This can be done by setting up websites which offer products directly from the supplier. This reduces cost by shortening the distribution channel and cuts out wholesalers and retailers. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Revenue center」の詳細全文を読む スポンサード リンク
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