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The term includes departments which do not produce directly but incur costs to the business, when the manager and employees of the cost centre are not accountable for the profitability and investment decisions of the business but they are responsible for some of its costs. Contents 1 Types 2 Examples 3 Function-specific cost 4 Benefits 5 Drawbacks

A business park or office park is an area of land in which many office buildings are grouped together. The first office park opened in Mountain Brook, Alabama, in the early 1950s to avoid racial tension in city centers. Business parks are often developed in suburban locations where land and building costs are cheaper.

Center (politics), a political outlook or position. The Center (political party), a political party in Switzerland. Center (band), a Russian-speaking band. Center (HTML element), coded with <center></center>. Centre Academy East Anglia, an independent special school in Brettenham, Suffolk, England. Centre College, a liberal arts college in ...

A buying center, also called decision-making unit ( DMU ), brings together "all those members of an organization who become involved in the buying process for a particular product or service". The concept of a DMU was developed in 1967 by Robinson, Farris and Wind (1967).

A center of excellence ( COE ), also called excellence center, is a team, a shared facility or an entity that provides leadership, best practices, research, support and/or training for a focus area. Due to its broad usage and vague legal precedent, a "center of excellence" in one context may have completely different characteristics from another.