Cost centre: Difference between revisions
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imported>Doug Williamson m (Categorise.) |
imported>Doug Williamson (Add link to Cost pool page.) |
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==See also== | ==See also== | ||
* [[Absorption costing]] | |||
* [[Activity-based costing]] | |||
* [[Cost pool]] | |||
* [[Cost saving centre]] | * [[Cost saving centre]] | ||
* [[Hedging]] | * [[Hedging]] | ||
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* [[Response to risk]] | * [[Response to risk]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
[[Category:Treasury_operations_infrastructure]] | [[Category:Treasury_operations_infrastructure]] | ||
Revision as of 20:23, 6 February 2019
1. Corporate treasury.
A cost centre treasury which acts as a service centre which hedges operational exposures, at a cost.
This is the lowest-risk organisational response to treasury risk, compared with treasuries organised as cost saving centres or profit centres.
2. Management accounting.
More generally, a cost centre is any part of an organisation to which costs may be charged for accounting purposes.
