When is a business unit known to be a profit centre?

• A. If its operations or departments are not directly involved in revenue generating activities, but instead focus on elements of cost control
• B. If its management is evaluated not only on revenues and expenses, but also on asset investment
• C. If its management is compensated based on the level of profitability
• D. If its management is held accountable for both revenues and expenses and has the authority to make decision regarding its products, markets and source of supply