Answer:
The correct answer is letter "A": Managers are easy to evaluate because there is a simple metric of how well they performed.
Explanation:
Austrian Business Professor Peter Drucker (1909-2005) coined the term profit center to refer to departments of a company that are treated as separate units of a business reporting their own profits or losses. The profit center results are recorded separately in the firm's Balance Sheet. A typical example of a profit center is the sales department.
As profit centers tend to be small units, measuring their managers' performance does not represent a difficult task based on standards or goals the main entity sets for the unit.
