What is an investmentcenter?

A.

A responsibility unit that is based on its ability to control the costs of the products or services they deliver. Revenue levels are controlled through this manner.

B.

A responsibility unit that adds to the cost of an organization and adds to their profits. Cost centers profit are controlled through this manner.

C.

A responsibility unit that is evaluated based on its return on investment. The managers and other employees controlrevenues, costs, and the level of investment.

D.

A responsibility unit that is evaluated based on its ability to control costs relative to some standard. Revenues or investment levels are not controlled.