| 释义 |
cost centre
cost centre n (Accounting & Book-keeping) a unit, such as a department of a company, to which costs may be allocated for cost accounting purposes Translationscost centre
cost centre a group of machines, a factory department or some other organizational sub-unit of a firm under the control of a manager, for which costs can be ascertained and used for purposes of COST CONTROL. See STANDARD COST, PROFIT CENTRE, REVENUE CENTRE.cost centre an organizational subunit of a firm that is given responsibility for minimizing COSTS but has no control over its product pricing and revenues. Cost centres facilitate management control by helping to ascertain a unit's operating costs. See PROFIT CENTRE, INVESTMENT CENTRE. |