I had repeatedly confronted with the view that the organizational and financial structures should vary and be based on fundamentally different principles. In fact, since the type of responsibility center is defined by its managed business process, centers of responsibility should be linked to organizational elements. Situation in which the real business process management is not formalized organizational obviously not normal. And the reverse situation, in which the business process is, organizational unit, was responsible for it, there is, but for its financial performance no one is responsible, too, should not occur in sensible financial structure. This is not necessarily that each organizational unit was the center of responsibility of Lead Generation Services. For example, if the contribution of a number of units separately in the expenditure of the company is small and business processes are similar, then the center of responsibility can only be a superior unit.