Responsibility center

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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.