A business unit which monitors both costs and revenue and behaves as an independent operating unit.
Profit Centers can be viewed as companies within a company.
Profit Centers determine internal Profit and Loss for specific areas of responsibility.
Profit Centers can divide a company code or multiple company codes according to criteria such as functions, regions or products.
Planned data can created at profit center level.
Balance sheet items can also be assigned to profit center to enable analysis of key figures like return on investment.