The centre of profit (the centre of the responsibility for the result) is the organizational mobile phone of the enterprise, equipped in the wider the than centre costs authorizations in the range of formation of the components of the operating profit and bearing responsibility for the result.

The center of profits is the miniature enterprise deals out from the organization, which he is responsible for financial results, and now too near ¬ walks, costs and earnings. He is The most important link near the decentralized management the whole organization. appear in The centre of profits of advantage of delivery of the authorizations on the lower rungs of the management, such how:

• satisfying the managers of The centre of profits, that the financial results of the organization are the result undertaken by them the decision,
• the precise criteria of the opinion of these results of the work of the managers on who they have the direct influence
• more effective motivating the managers near the larger autonomy of the power,
• the good training basis for future general managers,
• liberation of the chief management from making current operating decisions,
• the chief management can dedicate the more time on qualification and the assurance of the realization of the global strategy of the organization.

Estimating organizational individuals The centre of the profit complies now producing profits. The board granting full autonomy to such individual, he passes on her simultaneously full responsibility for the profit. Two lie related with each other closely premises at the bases of creating organization leaning on The centre of the profit.

The necessity of enlightening the enterprise on the customer is first, she stood the improvement articles, processes and the reduction of costs results Necessity this from the growth of complexity, changeability, „tempestuousness” this especially the market. The lessening cycle of the vitality of articles, getting blurred borders between national market, regional markets and international market, the increasing meaning of the factor of time as the sources of competitive superiority require etc . so that the customer is in The centre of the attention of the enterprise and the whole process of the management the dynamic market on which the sharp competition steps out.

He is second premise of creating The centre of the profit one need the concentrating the enterprise on rentability and interests before internal one ¬ the steak of organizational. This is holds by the acknowledgement them going and responsibility for results far. This marks that their efficiency has to be measured
in the categories of the profit and losses, what he together decides about acknowledgement their for The centre of the profit with market independence. Such individuals can similarly as independent enterprises act, though they are the component parts of the larger the wholes with which they are related plans.

He important is from the point of the sight of efficient functioning whole of enterprises the centre, profit following features showed:

they were to certain degree correlative, then their activity means he should mutually complement each other, and also the given squad should have the part in ¬ remaining month If such correlation does not step out, then squads create the gathering of the loose enterprises he is the source of funds for the whose headquarters of the organization
regulated mutual relations had so that the aims of The centre of profits and the whole firm are peaceable. The competition can exist between squads, but he should is controlled so that the organization does not suffer as the whole in her result,

they be subject to small limitations from the side of the headquarters. Trace the range ¬ he relates to team matters concern
and recommendations and can not enfeeble the responsibility for results,

they could use common supplies, such how: common subsidiaries scientifically-investigative, common and specialist mobile phones. Yet The centre of the profit should independent deciding about using this kind of supplies have the possibility.

The function in The centre of the profit the necessity of the employment of additional experts causes doubtless. Demand on the management of The highest rung also grows in the relation to the functional organization — one need fill more clever managers the task be drown management not only at the board the whole ¬ him the enterprise, but and in the managements of the individual areas of the responsibility for results. Both cause these causes the growth the basket ¬ personal. The similar growth of costs relates to maintenance of productive , investment or the co-ordination of the workings of this kind of the centre. The costs of additional advantages what are this however doubtless he carries with himself the organization of the enterprise leaning on The centre of the responsibility, basket ¬ you more effective and efficient, than in the functional organization, the working before

In the talked over above centre of the responsibility for results should:

• to have the possibility of the influence on this, he will be responsible for the realization of what (the responsibility results from authorizations);
• to have the defined range of the liberty of working (the defined borders of the tolerance of the deviations of the result);
• to be estimated according to the possibility of the realization by him planned ¬ the of tasks (it can not for be in the case of reception of supplies enabling the realization of intentional workings to the manager not responsible);
• to be from responsible for this part of functioning prices exclusively ¬ the which be subject to him directly.

budget is one of The main functions of the responsible centre for results. The centre this has to qualify structure and the size of planned financial result illustrating expectation of the board of the firm in the face of him. Budget is ¬ by the board guidelines and foundations in which the aims of the firm are contained as the whole and which they have to be considered building partial budgets. They concern they the sale mainly and parameters shape ¬ costs. Area and the detailed foundations of the board depend on the range and responsibility of the managers of The centre of profits.

Worked out by the centre the profits of the sum of the financial result depend on stimulating two the main groups of factors:

• formative incomes from the sale,
• formative costs.
• growth of the sale of products produced so far and introduction on the
• market of new products,
• the price of products for the of their competitiveness on the market,
• The served customers in the direction of the groups on which he realizes the highest margin of profit change of the structure
• the assortment structure of products in the aim of the growth in the sale o of the part of products about the highest margin of profit of the covering of costs,
• the organization of the sale and improvement of the contacts with customers,
  the report with the productive workers from who the level depends the basket ¬ the t of variables, keeping the norms of the waste of materials, materials and energy, norms and the different elements of costs,
• the level of the solid costs of the centre, in the aim his of maintenance especially near the changes of factors having on him of the influence.

In The dealt out in the enterprise centre of the responsibility for results and subordinate they The centre of the responsibility for costs certain reports exist.

The large meaning has the difficulty of the division of the competence what is the property of the one centre among centers in reports these, and what the property of the different centre. Possible creation of such system in which the central board would not interfere is not. He walks in the peculiarity here about:

• The possibility the conflicts near: guarantees the credits,
• giving licence, the lease of machines and buildings.
• The possibility the co-operation in: warehouse economy,
• commission undertakings, competition on the market of the sale and steering the production near parallel productive abilities.

Creating responsible areas for the result leads for oneself chosen responsible persons for the given centre, that is the manager. Encourage the manager to the enlargement of efficiency, the board of the enterprise can contain the contract with them. This is the way of motivating managerial personnel consisting in the inclusion of the „contract” about economic results „in money”.

He is contains manager contracts from following causes:

• enlargement of the degree of the responsibility connected with the decentralization of the management,
• enlargement of the degree of the efficiency of the working – inclusion of the contract about should stimulate the hugged her manager so that the degree of the efficiency of the his working because of the advantage raises to adding what the (bonuses, prizes)wait him,
• enlargement of the manager prestige through the distinction him the inclusion of in ¬ the nej of the contract (and not the contract about the work),
  the rise of the reward and from the control of professional relationships — the contract about the work limits I pay to certain report dc of the pays of the different workers who are controlled by relationships,
• the subordinated manager from larger dependence ¬ the
  and manageress the enterprise through the inclusion of the contract on the definite time which does not have to be prolonged or there will be ¬ the wife, but and modified.

Managerial contracts are contained on the definite time. Contracts are contained in the Poland on the period 1 or 2 years the most often. They last 6 months more seldom, or 3 years. The periodicity of the employment was stood for contracted managers ¬ wi „price” the for quite high reward and wide authorizations de ¬ cyzyjne in the management the organizational individual.