What cost centers do not have input-output relationships sufficiently well established so that a particular set of inputs will provide a predictable and measurable set of outputs?
A)engineered cost centers.
B)direct cost centers.
C)opportunity cost centers.
D)discretionary cost centers.

Question

Quizplus · Accepted Answer

Discretionary cost centers do not have well-established input-output relationships. They are controlled by management and their outputs are not directly measurable or predictable based on a specific set of inputs. Examples of discretionary cost centers include advertising, research and development, and employee training.

What Cost Centers Do Not Have Input-Output Relationships Sufficiently Well