- A cost center is a location, person or item of equipment, to which costs can be charged for the
purpose of cost control.
- Cost centers can be broken down as to personal and interpersonal cost centers.
A production cost center is one in which production takes place, whereas a service cost center is one
which provides a service to manufacturing cost centers, examples of which are stores and
maintenance's.
marto answered the question on February 26, 2019 at 09:26
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