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[待解答] Cost Centre

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虫!虫!虫! 发表于 2011-3-6 10:50:03 | 显示全部楼层 |阅读模式
请问那Cost centre是什么东西,看了它的定义还是有点不懂,它的实质是什么,在生活中的话

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纳豆鱼台 发表于 2011-3-12 13:28:47 | 显示全部楼层
支持,给力!

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nagatian 发表于 2011-3-12 20:18:59 | 显示全部楼层
成本中心。  管理会计等现代管理学的一个新的概念,原来的意思是指某部门只负责成本归集,如生产部门(只有消耗成本,无直接盈利)。COST CENTER的成立是为了更好的控制成本。相关概念还有PROFIT CENTER etc.
是absorption costing中的归集方法   service or manufacture or maintenance center
cost center category:
1.G&A;
2.R&D;
3.production;
4.Sales&Market;

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yangyadi 发表于 2012-4-8 21:49:08 | 显示全部楼层
板凳楼回答的挺好啊 怎么还是未解答状态

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gdj6bsdfgf 发表于 2014-6-27 15:02:54 | 显示全部楼层

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