The correct answer is: B. investment center
An investment center is a business unit that is responsible for its own investments, costs, and revenues. The manager of an investment center is responsible for making decisions about how to allocate the company’s resources in order to maximize the center’s profits.
A profit center is a business unit that is responsible for its own revenues and costs, but not for its own investments. The manager of a profit center is responsible for making decisions about how to generate sales and control costs in order to maximize the center’s profits.
A cost center is a business unit that is responsible for its own costs, but not for its own revenues or investments. The manager of a cost center is responsible for making decisions about how to control costs in order to minimize the center’s expenses.
A revenue center is a business unit that is responsible for its own revenues, but not for its own costs or investments. The manager of a revenue center is responsible for making decisions about how to generate sales in order to maximize the center’s revenues.
In conclusion, the manager who is responsible for investments of company, its costs and revenues is known as an investment center manager.