成本中心是责任会计的一个责任层次,是预测和控制成本发生额的责任中心。过去那种单纯算帐型的会计核算体系和方法,已不能满足当前企业经营管理的需要,而与经济责任制相配套的责任会计越来越被人们所重视。所谓责任会计就是经济责任制会计。实行责任会计制度必须使每个责任层次对它们所进行的经济活动有十分明确的责任范围。这种范围的控制单位,就是责任中心。责任中心按其控制区域和责任范围的不同,一般可分为成本中心,利润中心,投资中心。每个中心对它们所负责的责任项目都具有预测和控制 The cost center is a responsibility level of responsibility accounting, and it is the responsibility center for forecasting and controlling the cost. In the past, the simple accounting type of accounting system and method could not meet the needs of current business management, and the responsibility accounting that is compatible with the economic responsibility system has been paid more and more attention by people. The so-called responsibility accounting is the economic responsibility system accounting. The implementation of the responsibility accounting system must allow each responsibility level to have a very clear scope of responsibility for the economic activities they perform. The control unit of this scope is the responsibility center. Responsibility centers can be divided into cost centers, profit centers, and investment centers according to the different areas of control and responsibility. Each center has forecast and control over the responsible projects for which they are responsible