Departments, such as accounting, finance, general administration, legal, and personnel, are usually considered to be cost centres. In addition, manufacturing facilities are often considered to be cost centres.单项选择题
A
True
B
False

Question

Departments, such as accounting, finance, general administration, legal, and personnel, are usually considered to be cost centres. In addition, manufacturing facilities are often considered to be cost centres.单项选择题

A

True

B

False

BlackTom AI · Accepted Answer

In cost accounting and management accounting, cost centers are parts of an organization where costs are accumulated. 
Option 1 says True: departments such as accounting, finance, general administration, legal, and personnel are usually considered cost centers, and manufacturing facilities are often considered cost centers as well. This aligns with standard practice, since these areas typically incur costs that management seeks to control and allocate for budgeting and performance measurement. 
Option 2 says False: if one claimed that only some areas are cost centers or that manufacturing facilities are never cost centers, that would contradict conventional classification. Manufacturing operations typically generate costs (direct and indirect) that are traced or allocated to products or departments, which justifies labeling them as cost centers. 
Examining the broad definition, cost centers are units where costs are collected, not profit centers, revenue centers, or investment centers. Therefore, both administrative functions and manufacturing facilities commonly fit the cost center designation. 
To summarize, the statement in Option 1 reflects the usual categorization found in many organizations, while Option 2 fails to acknowledge the standard treatment of manufacturing facilities as cost centers.

Departments, such as accounting, finance, general administration, legal, and personnel, are usually considered to be cost centres. In addition, manufacturing facilities are often considered to be cost centres.单项选择题

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