翻訳と辞書 Words near each other ・ Costa do Marisco ・ Costa do Sol State Park ・ Costa Esmeralda ・ Costa Esmeralda Airport ・ Costa Esuri ・ Costa Fam ・ Costa Fascinosa ・ Costa Favolosa ・ Cost accrual ratio ・ Cost allocation ・ Cost analyst ・ Cost approach ・ Cost auditing ・ Cost basis ・ Cost center ・ Cost centre (business) ・ Cost competitiveness of fuel sources ・ Cost contingency ・ Cost curve ・ Cost database ・ Cost driver ・ Cost efficiency ・ Cost engineering ・ Cost escalation ・ Cost estimate ・ Cost estimation in software engineering ・ Cost estimation models ・ Cost externalizing ・ Cost function ・ COST Hata model Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Cost centre (business) ： ウィキペディア英語版 Cost centre (business) A cost centre is a department within a company that does not produce direct profit and adds to the cost of running a company. However, all cost centres perform an important job. It improves the satisfaction of customers and indirectly increases sales. The manager and employees of cost centre are not accountable for its profit and investment decision but they are responsible for its cost. They are liable for keeping their cost in line or below budget because cost centre does not produce directly from its activities. The performance of the managers is assessed by comparing the actual expenses incurred with the budgeted expenses for the cost centre. Basically cost is the control data in the cost centre. == Types of Cost Centres == There are two main types of cost centres: * Production cost centres: This is where the products are manufactured or processed. Example of this is an assembly area. * Service cost centres: This is where a service is provided to other cost centres. Example of this is the personnel department or the canteen. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cost centre (business)」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.