The indicators that can be selected for the performance evaluation of profit centers are: marginal contribution, controllable marginal contribution of departments, pre-tax operating profit of departments, and so on.

China's modern political economy theory holds that the profit under the socialist system is the value expression of the surplus products created by enterprise workers for the society. The value composition of products is c+v+m, c+v is converted into production cost, and M is the surplus product created by laborers for society, which is converted into the profit of enterprises.

There are essential differences between socialist profits and capitalist profits. It is the value created by laborers for society, which is used to expand socialist reproduction and improve people's living conditions. It is the main source of socialist accumulation and social consumption funds, and it is also an important indicator to measure and evaluate enterprise economic activities. The concrete forms of socialist profit are: realized profit, that is, the balance of enterprise sales income MINUS various expenses; Profits turned over, that is, profits turned over to the state financial department according to regulations.

Profit characteristics:

Surplus value is created by hired workers in the process of direct production, but it can only be realized after the goods are converted into money through the circulation process. As for whether the goods can be sold and at what price, so as to realize the profit and to what extent, it will depend on the specific situation of supply and demand and market competition.

Commercial profit is originally a part of the transformation form of surplus value exploited by industrial capital in the production process, but it is regarded as a delivered profit produced by buying cheaply and selling expensive in the circulation process, or paid by consumers. Commercial profit originally reflects the antagonistic relationship between commercial capitalists and hired laborers through industrial capitalists, and this relationship between exploitation and exploitation is also covered up, but it is distorted as a pure commodity buying and selling relationship between capitalists and even capitalists and consumers.