Revenue center

Revenue center is responsibility center where the manager is accountable for revenues only.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Revenue center. Responsibility center where the manager is accountable for revenues only.

According to Managerial Accounting by Braun, Tietz (5th edition),

Revenue center. A responsibility center in which managers are responsible for generating revenue.