Publications
Publications
- February 1993 (Revised May 1993)
- HBS Case Collection
Responsibility Centers and Performance Measurement
Abstract
Introduces the concepts of responsibility centers and performance measurement. Expense centers, financial responsibilities such as profit centers, and investment centers are introduced, defined, and illustrated with simple examples.
Keywords
Citation
Bruns, William J., Jr. "Responsibility Centers and Performance Measurement." Harvard Business School Background Note 193-101, February 1993. (Revised May 1993.)