1
حسابداری و مالی::
مرکز هزینه
The maintenance department of a Marriott hotel is a cost center because the main- tenance manager is responsible only for costs, and the budget is based only on costs.
If the department is designated as a cost center, the manufacturing manager may emphasize efficiency and deemphasize the pleas of sales personnel for faster service and rush orders that reduce efficiency and increase costs.
If designated as a cost center, the call-center manager will focus on controlling operating costs, for example, by decreasing the time customer representatives spend on each call.
Hewlett-Packard, Microsoft, Oracle, and others offer software platforms designed to prompt and help call center personnel turn their cost centers into profit centers.
Four types of responsibility centers are cost centers, revenue centers, profit centers, and investment centers.
واژگان شبکه مترجمین ایران