| כלל. |
центр затрат (A section of a firm whose costs and revenues are distinguished from those of other sections. If most costs and revenues can be reliably attributed to a particular cost centre, so that the profitability of each cost centre can be measured, this can be a valuable tool of management accounting. If costs and revenues cannot be reliably attributed and have to be distributed arbitrarily between cost centres, the whole process is liable to be a waste of time, or positively misleading. OE Alexander Demidov); центр финансовой отчётности (ЦФО Alexander Demidov); ЦФО (Alexander Demidov); костцентр (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, section, individual, or any group of these. Cost centres are of two main types: production cost centres in an organization are those concerned with making a product, while service cost centres provide a service (such as stores, boilerhouse, or canteen) to other parts of the organization. OB Alexander Demidov) |
