Glossary entry

English term or phrase:

cost centre

Lithuanian translation:

kaštų centras

Added to glossary by Rasa Didžiulienė
Dec 4, 2015 10:07
8 yrs ago
English term

cost centre

English to Lithuanian Bus/Financial Finance (general)
Frazė paminėta email payslip – COST: this is the cost center allocated to you by your employer.

A cost centre is a department within a company that does not produce direct profit and adds to the cost of running a company. However, all cost centres perform an important job. It improves the satisfaction of customers and indirectly increases sales. The manager and employees of cost centre are not accountable for its profit and investment decision but they are responsible for its cost. They are liable for keeping their cost in line or below budget because cost centre does not produce directly from its activities.[3] The performance of the managers is assessed by comparing the actual expenses incurred with the budgeted expenses for the cost centre. Basically cost is the control data in the cost centre.

Proposed translations

+2
12 mins
Selected

kaštų centras

.
Peer comment(s):

agree Ramunas Kontrimas
5 hrs
agree Inga Jokubauske
3 days 1 hr
Something went wrong...
4 KudoZ points awarded for this answer.
+1
1 hr

(autonominis) apskaitą vedantis nekomercinis įmonės skyrius

Tai tokie įmonės skyriai, kurie tiesiogiai prie pelno gavimo neprisideda, bet kurie veda savo apskaitą (kaštai, išlaidos, turi biudžetą, kurio turėtų neviršyti ir pan.), kad prisidėtų prie bendros įmonės apskaitos ir, svarbiausia, pelningumo.

https://en.wikipedia.org/wiki/Cost_centre_(business)

Examples of Cost Centres:

Marketing Department
Human resources
Research and Development
Work office
Quality Assurance Department

The main function of a cost centre is the tracing of all expenses linked with a certain function. For example, by considering a call center as an independent unit, the firm can calculate how much it is spending each year for its 1-800 support service. If a cost centre is not considered independent then it would take a lot of effort in measuring the cost of providing this service because it will include dividing up the company's entire personnel and phone bills by department each month.
Peer comment(s):

agree Loreta Alechnaviciute Hoffmann : trumpinčiau į 'apskaitos centrą (skyrių)' arba 'kaštų apskaitos centrą (skyrių)'. Labai abejoju, ar juos galima vadinti nekomerciniais
1 hr
Tiek pagal aiškinimą wikipedijoj, tiek pagal aiškinimus visur kitur online, tai yra nekomerciniai įmonių skyriai, tokie kaip HR, R+D departments, rinkodaros skyriai ir pan., kurie tiesiogiai pelno neduoda ir veda savo bent dalinai autonominę apskaitą.
neutral Ramunas Kontrimas : čia turbūt viskas teisinga, bet vertimas labiau aiškinamasis, o ne termino, kurį lengva vartoti
4 hrs
neutral Inga Jokubauske : abejoju, ar šie skyriai veda apskaitą? Dažniausiai žino savo biudžetą, kuris, esant reikalui, koreguojamas, o pati apskaita paliekama Finance Department. Kaštų apskaitos centras skamba, mano ausiai, geriau
2 days 23 hrs
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