cost centre
  1. a person or group whose costs can be itemised and to which costs can be allocated in accounts

  2. a unit, a process or an individual that provides a service needed by another part of an organisation and whose cost is therefore accepted as an overhead of the business

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absorption costing
cost allocation
common cost
indirect labour costs
cost apportionment
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covered margin
money market instruments
at par forward spread
at the price stop-loss order
Institute of Chartered Accountants in Scotland