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Profit Center Manager
An individual responsible for a division or unit within an organization, focusing on generating profit and controlling costs.
Performance Measure
Indicators used to evaluate and assess the effectiveness, efficiency, and success of an organization's activities or employee's performance.
Controllable Margin
A metric used in management accounting, representing the difference between sales revenue and controllable costs.
Controllable Margin
The portion of income that can be directly influenced by management decisions, excluding fixed costs and uncontrollable expenses.
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