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Profit Center, Cost Center

Learn to differentiate profit centers, which focus on revenue growth, from cost centers, which prioritize efficiency and spending control. Understand how these units impact budget planning, staffing decisions, and company success, and explore their interdependence within business operations.

Budgets

Profit center “budgets” are “revenue budgets,” meaning they are on the hook to make a certain amount according to that year’s plan. Profit centers think about growth and what could go right.

Cost center budgets are what we normal human beings call budgets- an amount of money set aside that you are cleared to spend. Cost centers think about efficiency and what could go wrong.

Headcount

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