tulosyksiköihin
Tulosyksiköihin, often translated as "profit centers" in English, refers to organizational units within a company that are responsible for generating revenue and incurring expenses. The primary characteristic of a tulosyksikkö is that its performance can be measured by its profitability. This means that its management is accountable for both the income it produces and the costs it incurs.
The concept of tulosyksikkö is a fundamental tool in management accounting and organizational design. By dividing
The performance of a tulosyksikkö is typically evaluated based on metrics such as gross profit, operating profit,