Performance

Production line assessment(Add or eleminate)

Budget control

Customer engagement strategy

Pricing stratergies

Sales and people

ROI

Value streams

Market knowledge

Customer base

Budgeting

Making profit

Processes in value chain and value drivers

Knowledge

Actual cost analysis

Narrow decision rights, concerning the specific cost centre

booking like CFO

Make or buy decision

purchasing

Planned costs / actual costs / variances (and sources)

Sources of costs

Knolwedge

Profit CENTER

Cost centers

Residual income

EVA

ROI

Fund raising

or short-term profit

Intangible assets

Long-term Profit

Achieving strategic goals

Company reputation

Qualitative: quality, reputation, etc...

Brand value

Maximizing profit

Net profit

Profit

Contribution margin

ensuring product/service quality with regards to cost

ROI

Pay out the dividends to the stakeholder / investors

Own P&L

Revenue

Risk management

Resources diversity

Quality of performance

Budget

comparison of budget and actual costs

Optimize costs / processes

Cut costs

Performance evaluation

Decision right

Investment Center