• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Divisional Performance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Divisional Performance

  • This topic has 2 replies, 2 voices, and was last updated 5 years ago by Avataryoonnandiaung1577.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • October 8, 2020 at 10:02 pm #587763
    Avataryoonnandiaung1577
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Hello,
    Can you please explain revenue, profit and investment center? Why are their different and how can they effect the performances?

    October 8, 2020 at 10:35 pm #587766
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10657
    • ☆☆☆☆☆

    The manager of a revenue centre is responsible for, and performance judged on revenue.
    The manager of a profit centre is responsible for, and performance judged on profit ie revenue and costs
    The manager of an investment centre is responsible for revenue, costs and the success of investment. Performance is judged using return on investment and residual income.

    October 9, 2020 at 12:06 pm #587813
    Avataryoonnandiaung1577
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Thank you

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Divisional Performance’ is closed to new replies.

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in