مراكز التكلفة في النظام المالي

Cost Centers are organizational units used to identify and track costs associated with different activities, which improves strategic decision-making.

Types of Cost Centers

• Functional: Departments such as Production, Marketing, Purchasing
• Operational: Production lines or warehouses
• Geographic: Different locations or branches
• Project: Dedicated to individual initiatives and projects

Benefits of Cost Centers

• Improved cost control and clear responsibility assignment
• Accurate analysis of costs associated with each unit or activity
• Support budget preparation and financial planning with reliable data
• Strategic decision-making to improve efficiency and reduce costs