Overview

service cost centre


Show Summary Details

Quick Reference

A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental to it and does not handle the cost unit. Examples of service cost centres are stores, canteens, and boiler houses.

Subjects: Accounting.


Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.