Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
An activity center or responsibility center is the unit of business organization which is accounted for a specific task or activity. Cost Center and Profit Center are the two major types of the activity centers. A center for which cost is ascertained is known as Cost Center, whereas a center whose performance measurement can be done only through its income earning capacity is known as Profit Center.