- service cost centre
- учет обслуживающий центр затрат*, центр косвенных затрат* (центр затрат, оказывающий услуги другим подразделениям предприятия)Syn:See:
Англо-русский экономический словарь.
Англо-русский экономический словарь.
service cost centre — indirect cost centre; = service department; = support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental… … Accounting dictionary
service cost centre — indirect cost centre; service department; support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental to it … Big dictionary of business and management
service cost centre — /ˌsɜ:vɪs kɒst ˌsentə/, service centre / sɜ:vɪs ˌsentə/ noun a section of a company considered as a cost centre, which provides a service to other parts of the company … Dictionary of banking and finance
Cost centre — Cost centres are divisions that add to the cost of the organization, but only indirectly add to the profit of the company. Typical examples include Research and Development, Marketing and Customer service.Companies may choose to classify business … Wikipedia
indirect cost centre — See: service cost centre … Accounting dictionary
support cost centre — See: service cost centre … Accounting dictionary
Cost centre (business) — In business, a cost centre or cost center is a division that adds to the cost of an organization, but only indirectly adds to its profit. Typical examples include research and development, marketing and customer service.[1] There are some… … Wikipedia
cost centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… … Accounting dictionary
cost centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… … Big dictionary of business and management
cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… … Marketing dictionary in english
cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… … Dictionary of banking and finance