Question 54 of 85
Q.Name the different types of cost centres.
ChseodishaCHSE Odisha Plus Two (Class 12) Commerce Board 2022Subjective· 3mImportance★★★★★est
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Start your 14-day free trial to unlock the full solution →Cost centres: productive, service (unproductive) and mixed — and, by nature, personal and impersonal.
In +2 Class-12 Cost Accounting (CHSE Odisha, NCERT/CBSE-aligned), a cost centre is a location, person or equipment for which costs are collected. The main types are:
By function:
- Productive (production) cost centre — where actual manufacturing takes place (machine shop, assembly shop).
- Unproductive / Service cost centre — which renders services to productive centres (stores, maintenance, power house, canteen).
- Mixed cost centre — which performs both production and service work.
By nature: …
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