词条 | Cost centre (business) |
释义 |
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 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.[2][3] TypesThere are two main types of cost centres:
Examples
Cost centres can be trimmed down to the smallest segregated tasks within Departments. It is not necessary to consider departments as outright cost centres. Some companies adopt a different approach when treating cost centres.{{such as|date=June 2018}} Function-specific costThe main function of a cost centre is the tracing of all expenses linked with a certain function.[6] For example, by considering a call centre as an independent unit, the firm can calculate how much it is spending each year for its 1-800 support service. If a cost centre is not considered independent then it would take a lot of effort in measuring the cost of providing this service because it will include dividing up the company's entire personnel and phone bills by department each month. BenefitsThere are numerous benefits of a cost centre which include:
DrawbacksThere are a few drawbacks of cost centre which include:
Difference between a cost centre and a profit centreA cost centre adds to a firm's cost whereas a profit centre adds to the firm's cost and profit. Furthermore, the main objective of a cost centre is to minimise cost whereas the main objective of a profit centre is to maximise profit.[14] Profit centres provide a wider and more general measurement of performance than the cost centre. In cost centre, the manager is only responsible for the cost whereas in a profit centre, the manager is responsible for cost and profit. In situations like this when manager is responsible for both, profit and cost, the contribution of each manager to the goal of the firm becomes easier to measure.[15] See also
References1. ^{{Cite web|title = What Are the Functions of a Cost Center in a Management Accounting System?|url = http://smallbusiness.chron.com/functions-cost-center-management-accounting-system-76935.html|website = Small Business - Chron.com|accessdate = 2015-11-04}} {{DEFAULTSORT:Cost Centre (Business)}}2. ^{{Cite web|title = What is a cost center? {{!}} AccountingCoach|url = http://www.accountingcoach.com/blog/what-is-a-cost-center|website = AccountingCoach.com|accessdate = 2015-11-04}} 3. ^{{Cite web|title = Cost Center Definition {{!}} Investopedia|url = http://www.investopedia.com/terms/c/cost-center.asp|website = Investopedia|accessdate = 2015-11-04}} 4. ^{{Cite book|title = Accounting for non-accounting students|last = Dyson|first = John R.|publisher = Pearson Education Limited|year = 2010|isbn = 978-0-273-72297-7|location = England|pages = 286}} 5. ^{{Cite book|title = Principles and Practice of Cost Accounting|last = Bhattacharyya|first = Asish K.|publisher = Prentice Hall|year = 2006|isbn = 81 203 2555 9|location = India|pages = 15}} 6. ^{{Cite book|title = Financial Accounting|last = Perks|first = Robert|publisher = McGraw-Hill Education|year = 2007|isbn = 9780077115401|location = Berkshire|pages = 352–355}} 7. ^{{Cite web|title = SWOT Revision|url = http://www.swotrevision.com/pages/alevel/business/mod1_part10.html|website = www.swotrevision.com|accessdate = 2015-11-04}} 8. ^{{Cite web|title = What is cost center? - Definition from WhatIs.com|url = http://searchcrm.techtarget.com/definition/cost-center|website = SearchCRM|accessdate = 2015-11-04}} 9. ^{{Cite book|title = Accounting Information for Managers|last = Clarke|first = Peter J.|publisher = Oak Tree Press|year = 2002|isbn = 1 86076 248 4|location = Ireland|pages = 131}} 10. ^{{Cite web|title = What is cost center? - Definition from WhatIs.com|url = http://searchcrm.techtarget.com/definition/cost-center|website = SearchCRM|accessdate = 2015-11-04}} 11. ^{{Cite web|title = SWOT Revision|url = http://www.swotrevision.com/pages/alevel/business/mod1_part10.html|website = www.swotrevision.com|accessdate = 2015-11-04}} 12. ^{{Cite book|title = Management Accounting for non-specialists|last = Gowthorpe|first = Catherine|publisher = Thomson Learning|year = 2005|isbn = 978 1 84480 206 7|location = London|pages = 302}} 13. ^{{Cite book|title = Management Accounting|last = Pandey|first = I. M|publisher = Vikas Publishing|year = 1990|isbn = |location = India|pages = }} 14. ^{{Cite book|title = Cost Accounting|last = Tulsian|first = P C|publisher = McGraw Hill|year = 2006|isbn = 978 0 07 062043 8|location = Delhi|pages = }} 15. ^{{Cite book|title = Cost Accounting|last = Khan|first = M Y|publisher = McGraw- Hill|year = 2000|isbn = 0 07 040224 8|location = New Delhi|pages = 21–25}} 1 : Management accounting |
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