Responsibility center
Responsibility center is part, segment, or subunit of an organization whose manager is accountable for a specified set of activities.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Responsibility center. Part, segment, or subunit of an organization whose manager is accountable for a specified set of activities.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Responsibility center. A part of an organization whose manager is accountable for planning and controlling certain activities.