In order to pursue future development and operational performance, the existing functional organizations can no longer adapt. The implementation of profit center system is to change the organizational structure to realize the strategic planning of the company. Enterprises adopt profit centers, which is actually a decentralized system. However, for proper control, the top management of the head office still needs to take due responsibility for each profit center: that is, the two sides set the goals of each center through consultation, and at the same time give them the right to implement them, and be responsible for the final results. In the process of target implementation, a complete and objective reporting system is established, and performance reports are submitted regularly to show the differences in achieving the targets, which can not only promote the centers to take improvement measures, but also serve as the basis for the head office's assessment, rewards and punishments.

Therefore, the implementation of the profit center must be combined with the target management system to avoid an empty organizational structure and lack of management methods to achieve the company's goals and evaluate the performance of the profit center.