cost centre

cost centre
1) учет, упр. центр затрат [издержек, расходов\] (центр ответственности, для которого ведется обособленный учет затрат, но который напрямую не связан с получением выручки; эффективность деятельности такого подразделения определяется исходя из соответствия фактических затрат запланированному или нормативному объему)
Syn:
See:
2) упр., учет = cost department 1),
* * *
место возникновения затрат
* * *
Бухгалтерия и аудит
центр затрат
подразделение коммерческого предприятия или другой организации, которое осуществляет подлежащие определению затраты; подразделения выделяются в целях учета издержек

Англо-русский экономический словарь.

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Смотреть что такое "cost centre" в других словарях:

  • 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

  • cost centre — ➔ centre * * * cost centre UK US noun [C] UK (US cost center) ► ACCOUNTING a part of a company or organization considered as unit so that the costs relating to it can be calculated for the company s accounts: allocate/charge sth to a cost centre… …   Financial and business terms

  • cost centre — noun A department, process or piece of equipment for which costs can be worked out as part of the costing process in business • • • Main Entry: ↑cost …   Useful english dictionary

  • cost centre — sąnaudų centras statusas T sritis Gynyba apibrėžtis Organizacijos dalis, kurios sąnaudos gali būti nustatomos ir registruojamos atskirai. atitikmenys: angl. cost centre šaltinis NATO mokymų ir pratybų finansavimo terminų žodynas AAP 43(1), 2009 …   Lithuanian dictionary (lietuvių žodynas)

  • 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

  • cost centre — noun A division or project of an organisation to which costs can be specifically allocated …   Wiktionary

  • cost centre — noun a department or other unit within an organization to which costs may be charged for accounting purposes …   English new terms dictionary


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