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cost centre
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cost centre

Part of a business to which a cost is allocated for the purposes of strategic planning. Cost centres can be large divisions of a business, departments, small teams, or even individuals.



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With the help of Lash and AgriSolutions' AgManager managerial accounting software, the Mehmens began categorizing each of their farm assets as either one of two things: a profit center or cost center.
Throw the Bums OUT! by Bernick, Jeanne / Top Producer
The finance department is buying the product, but we see the users as anyone with a cost center or a departmental manager with budget authority who will be doing re-forecasting and variance reporting against what's actually happening," he said.
Budgeting/planning by Financial Executive
While it is appropriate to spread certain fixed costs and overhead across various departments, it is also very productive initially to separately analyze each cost center or department and attempt to equitably allocate fixed costs (such as direct labor) to that department.
Truth or consequences: evaluating your true operating expenses will ... by Moore, Jim / Contemporary Long Term Care
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