[Verse 1] When divisions earn their way and manage costs with care Profit centers take the stage, accountability they share Revenue streams and expense control, both sides of the equation Performance measured end to end, complete responsibility station [Chorus] Profit centers, profit centers, revenues minus costs Transfer pricing, margin watching, nothing here gets lost ROI and margin ratios, performance in the light Profit centers, profit centers, managing left and right [Verse 2] Transfer pricing sets the stage when units trade inside Market price or cost-plus mark, the methods we decide Negotiated rates between the selling and buying side Goal congruence is the key, keep interests unified [Chorus] Profit centers, profit centers, revenues minus costs Transfer pricing, margin watching, nothing here gets lost ROI and margin ratios, performance in the light Profit centers, profit centers, managing left and right [Bridge] Return on investment, profit margin percentage Residual income tells the tale of true performance leverage Revenue growth and cost control, the dual responsibility Advanced accounting measures true profitability [Verse 3] Performance metrics tell the story, quantify success Contribution margins, operating income, nothing more or less Controllable versus traceable, the manager's true scope Behavioral implications keep the system's goals in hope [Chorus] Profit centers, profit centers, revenues minus costs Transfer pricing, margin watching, nothing here gets lost ROI and margin ratios, performance in the light Profit centers, profit centers, managing left and right [Outro] Revenue generating units with expense authority Profit center management, complete responsibility
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