French: centres d'analyseEnglish translation: cost centers 
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French to English translations [PRO]
Bus/Financial - Management / primary costs | | French term or phrase: centres d'analyse | | In a Powerpoint training presentation about calculating primary costs using the ABC (Activity Based Costing) method, but this refers to another method 'méthode des centres d'analyse'. The business is artificially divided into 'centres d'analyse' in order to calculate costs. It would help to know if this is a well-known theory with English terminology and any references would be appreciated! |
| | | cost centers | Explanation:
The smallest segment of an organization for which costs are collected and formally reported, typically a department.
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Note added at 1 hr 38 mins (2004-10-15 18:06:35 GMT)
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GDT |
| Selected response from:
 Johanne Bouthillier
Canada
| Note from asker to answererHaving researched the topic this was the only term I found used in this context in the same way as in the source text. Thank you for the idea.
3 KudoZ points were awarded for this answer |
|
4 mins confidence:   peer agreement (net): +2 |
| responsibility centers
Explanation:
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. (TERMIUM Plus)
| Julie Roy
Canada
Works in field
Native speaker of:  French, English
PRO pts in category: 4
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| Note from asker to answerer| This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs. |
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4 mins confidence: |
| responsability centers
Explanation:
Ref. termium:
Domaine(s)
– Financial Accounting
– Management Control
– Corporate Structure
Domaine(s)
– Comptabilité générale
– Contrôle de gestion
– Structures de l'entreprise
responsibility center
Source CORRECT
responsibility centre Source
CORRECT
centre de responsabilité
Source CORRECT, MASC
centre d'activité Source
CORRECT, MASC
centre d'analyse Source
CORRECT, MASC
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. Source
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 ....
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Note added at 9 mins (2004-10-15 16:38:04 GMT)
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Oops, too fast! \"responsibility\" like in the reference provided ;-)
| | Note from asker to answerer| This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs. |
|
| | Login to enter a peer comment (or grade) | The asker has declined this answer
Comment: This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs. |
1 hr confidence: |
1 hr confidence: |
| cost centers
Explanation:
The smallest segment of an organization for which costs are collected and formally reported, typically a department.
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Note added at 1 hr 38 mins (2004-10-15 18:06:35 GMT)
--------------------------------------------------
GDT
| | Note from asker to answerer| Having researched the topic this was the only term I found used in this context in the same way as in the source text. Thank you for the idea. |
| | Login to enter a peer comment (or grade) |
3 hrs confidence: |
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The translation workplace 
