Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

تمرين 62

An internationally known food processing company has acquired a mineral mining company. The decision to acquire the mining company is considered strategic based on the anticipated growing demand for the minerals used to create the packages for the company's products. The mining operation continues to be run by its local management group, which is independent of the management of the food processing company.
The mining company described above is most likely what type of strategic business unit (SBU)
A) Cost center
B) Revenue center
C) Profit center
D) Investment center