A Decentralized Organization Will Have Various Responsibility Centers Including Revenue

Multiple Choice

A decentralized organization will have various responsibility centers including revenue centers, whose sole purpose is to generate revenue. These centers will also incur the cost of having employees work there, but their goal is to generate sales and hit targets set by management. Of the following examples, which best represents a revenue center?

A) Housekeeping at a small hotel
B) Payroll processing at a local bank
C) Sales department at an HVAC company
D) The pharmacy at a local grocery store