CAT / FIA FMA Syllabus A. The Nature, Source And Purpose Of Management Informa - Differing needs for information - Notes ^{9 / 9}

Cost centre managers will want information regarding cost of material, labour, expenses and overheads.

The performance of the manager is judged on the extent to which cost targets have been achieved.

Revenue centre managers will want information on markets and new products and they will look closely at pricing and the sales performance of competitors – in addition to monitoring revenue figures

Profit centre managers will want information regarding both revenues and costs.

They will be judged on the profit margin achieved by their division.

Investment centre managers will want the same information as the profit centre manager and in addition they will require quite detailed appraisals of possible investments and information regarding the results of investments already undertaken.