Abstract

The purpose of cost and profit can not be obtained just about knowing the cost of products, it must consider the economic management of the enterprise to obtain the best balance between expenditure and utility which it creates. Studying the implications of management issues based on profit centers leads us to pay attention to the management of resources, because the optimization can be achieved only through careful decentralization and delegation of authority. But we put the question of how managers can ensure obtaining a high performance in a competitive environment unstable, complex and turbulent? Answers to these questions take different shades depending on the nature of managerial interventions, type of business covered and its economic and financial situation. The solution is to redesign the management, that change the parameter of the constructive and functional management system - results - human, as valence strategy "sustainable" market, flexible conceptual and practical.

Key words: Profit centers, results, management, performance, strategy.