A profit center is characterized by the responsibility to choose inputs and outputs with a fixed level of investment.
Managers are generally evaluated based on cost control and reduction as they have no delegation to increase sales generation.
An investment center has the highest level of delegated autonomy.
The most common metric for evaluating management performance is the return on investment (ROI).
The unit can be held responsible for generating an adequate ROI as the business unit has the autonomy to determine the key influencing variables.