Investment center

Last updated: 21.03.2016

Investment center is a type of responsibility center, for which information about expenses, incomes and investments (assets) are collected and analyzed. It is therefore the most comprehensive center from all other responsibility centers.

Separate financial statements are typically produced for investment centers. They can for example be the entire factory, branch or entity.  The success of investment center is often evaluated based on metrics such as ROI (Return on Investments) or EVA (Economic Value Added). 



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