A division, department, or subdivision thereof; a group of machines, people, or both; a single machine, operator, or any other unit of activity into which a business is divided for cost assignment and allocation.

In accounting, a sub-unit in an organization that is responsible for costs.

The smallest unit of activity or area of responsibility against which costs are accumulated; defined sections in the corporate system, representing units of responsibility as well as accounting units. [..]

Definition A division or department within a company that requires funding to cover costs of operation, but contributes only indirectly to the profits of the company. Other business units that directl [..]

An organizational division, department, or unit performing functional activities within a facility; for each such center, cost accountability is maintained for revenues produced and for controllable e [..]

Cost Centers represent classification of a financial entity by Business Unit (campus), Fund Code (type of fund), Department ID (the responsible department), Program Code (the function of the entity) a [..]

A generic representation of a business entity. This will be used as the primary link between IT costs and the business users consuming IT services.

Any division, department, or subsidiary of a company that has expenses but is not directly producing revenues.