Question：Which of the following describes a cost centre?
A. A segment of the organisation for which budgets are prepared
B. An amount of expenditure attributable to a particular activity
C. A function or location for which costs are ascertained
D. A unit of output or service for which costs are ascertained
The correct answer is:C
A function or location for which costs are ascertained. A cost centre acts as a 'collecting place' for costs before they are analysed further.
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