+A profit center is an organizational segment held accountable for both its [Revenue](/wiki/Revenue) and [Cost](/wiki/Cost), aiming to generate a net profit. It stands as a focal point for performance measurement, driving decentralized financial responsibility.
+## See also
+- [Cost Center](/wiki/Cost_Center)
+- [Investment Center](/wiki/Investment_Center)
+- [Responsibility Accounting](/wiki/Responsibility_Accounting)
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