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Question 50 of 85

Q.Cost centres are divided into :

(a) 5 types
(b) 6 types
(c) 3 types
(d) 4 types
ChseodishaCHSE Odisha Plus Two (Class 12) Commerce Board 2022MCQ· 1mImportance★★★★★est
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Cost centres are generally divided into 3 types — productive, service (unproductive) and mixed — option (c).

In +2 Class-12 Cost Accounting (CHSE Odisha, NCERT/CBSE-aligned), a cost centre is a location, person or item of equipment for which cost is ascertained. By function they are commonly grouped into three types:

  • Productive cost centres — where actual production takes place (machine shop, assembly). …

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