TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CENTRO RESPONSABILIDAD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-04-07

English

Subject field(s)
  • Cost Accounting
  • Management Control
  • Corporate Structure
DEF

Any organizational unit accountable to higher authority for performance of assigned functions, usually including its incurrence of specified costs under budget limitations and control.

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
  • Structures de l'entreprise
DEF

Unité administrative que l'on constitue en vue d'exercer un meilleur contrôle et d'assurer une répartition appropriée des responsabilités grâce à un aménagement des comptes qui permet de connaître soit les charges propres seulement (centre de coûts), soit les charges, le chiffre d'affaires et le profit (centre de profit), soit le rapport entre le profit et le capital utilisé (centre d'investissement).

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Control de gestión
  • Estructura de la empresa
Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: