Which of the following describes a cost centre?
A、A unit of output or service for which costs are ascertained B
A、function or location for which costs are ascertained C
A、segment of the organisation for which budgets are prepared
D、An amount of expenditure attributable to a particular activity
A、A unit of output or service for which costs are ascertained B
A、function or location for which costs are ascertained C
A、segment of the organisation for which budgets are prepared
D、An amount of expenditure attributable to a particular activity
【参考答案及解析】
A function or location for which costs are ascertained. A cost centre acts as a 'collecting place' for costs before they are analysed further.
A function or location for which costs are ascertained. A cost centre acts as a 'collecting place' for costs before they are analysed further.