if the primary responsibility of segment manager is revenue generations, their segment should be treated as revenue centers, Examples of revenue centers include marketing department, distributions centers, merchandise sections in department stores, pr individual sales representatives.
Managers in revenue centers have no discretion or control over asset investment or the cost of the items or services to be sold. They have control only over direct marketing cost and their performance will be measured in terms of their ability to reach predetermined sales goals within specified expense restrictions.
Sunday, January 17, 2010
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