The correct answer is A. cost center.
A cost center is a business unit that is responsible for incurring costs but does not generate revenue. The manager of a cost center is responsible for controlling costs and ensuring that they are within budget.
A revenue center is a business unit that is responsible for generating revenue but does not incur costs. The manager of a revenue center is responsible for increasing sales and ensuring that they meet targets.
A profit center is a business unit that is responsible for both generating revenue and incurring costs. The manager of a profit center is responsible for both increasing sales and controlling costs.
An investment center is a business unit that is responsible for generating revenue, incurring costs, and making investments. The manager of an investment center is responsible for all of these activities and is held accountable for the unit’s performance.
In conclusion, a manager who is responsible for only cost of company belongs to a cost center.