| כלל. |
cost centre (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) |
