A Revenue Center is a part of an organization that generates income but does not have control over its costs. This means that while it contributes to the overall revenue, it does not manage expenses directly. Examples of revenue centers include sales departments or specific product lines that focus on generating sales and increasing profits. In contrast to other business units, such as Profit Centers, which manage both revenue and costs, revenue centers primarily focus on maximizing sales. Understanding revenue centers helps organizations evaluate performance and make informed decisions about resource allocation and strategic planning.