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  2. Cost centre (business) - Wikipedia

    en.wikipedia.org/wiki/Cost_centre_(business)

    A cost centre is a department within a business to which costs can be allocated. The term includes departments which do not produce directly but they incur costs to the business, [1] when the manager and employees of the cost centre are not accountable for the profitability and investment decisions of the business but they are responsible for some of its costs.

  3. Responsibility center - Wikipedia

    en.wikipedia.org/wiki/Responsibility_center

    A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results. [1] In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers. [2] Typical examples of responsibility centers are the profit center, [3] cost center and the ...

  4. Shared services center - Wikipedia

    en.wikipedia.org/wiki/Shared_services_center

    A shared service is an accountable entity within a multi-unit organization tasked with supplying the business unit, respective divisions and departments with specialized services (finance, HR transactions, IT services, facilities, logistics, sales transactions) on the basis of a service level agreement (SLA) with a costs charge out on basis of some type and system of transfer price.

  5. Cost allocation - Wikipedia

    en.wikipedia.org/wiki/Cost_allocation

    Cost allocation is a process of providing relief to shared service organization's cost centers that provide a product or service. In turn, the associated expense is assigned to internal clients' cost centers that consume the products and services. For example, the CIO may provide all IT services within the company and assign the costs back to ...

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  7. Cost center (business) - Wikipedia

    en.wikipedia.org/?title=Cost_center_(business...

    Pages for logged out editors learn more. Contributions; Talk; Cost center (business)

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