An investment center is a business unit or division within an organization that is responsible for generating revenue and controlling its own expenses, while also making decisions about capital investments. The performance of an investment center is typically evaluated based on its return on investment (ROI) or residual income. This investment center definition highlights its role in assessing profitability and efficiency.
Get Your FREE Exam Secrets Cheat Sheet!
Plus a 3-Part CMA Video Course
82,000+ accounting and finance pros got their free CMA cheat sheet.
Get yours too, today!