The maintenance department that focuses on efficiency at continental airlines may be classified as a cost centre.
A cost centre is part of the organisation of a business that does not itself add money to the business but running it requires money. It is generally divided into two main types. Their names are Production cost centres and Service cost centres. The Assembly area and canteen are simple examples.
A cost centre can be calculated by dividing the total business cost and the number of units produced by the business.
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