Organizations that have divisional structure but do not treat the divisions as autonomous businesses may opt to set up

It should be C  profit centre or some times cost centre

Agree with the answers

c profit centers

opt out set up including in Travel agent Booking . This system affecting merits and demerits.  We can Close out and re open as per availability under business purpose. It means I am prefer to profit center and cost center. by both party.

(c)

Organizations that have divisional structure but do not treat the divisions as autonomous businesses, so that they can have control over both the revenues and expenses, may opt to set up Profit Centers. When Organizations treat the divisions as autonomous businesses they may opt to set up Investment Centers.