b. cost center
The department responsible for buying raw materials for a manufacturing would probably be categorized as a cost center.
There are primarily two categories of cost centers: centers for production costs, where goods are made or processed. An assembly area is an illustration of this. Cost centers for services, where goods and services are delivered to other cost centers. The canteen or the personnel office are two examples of this.
The accounting, human resources, IT, maintenance, and research and development departments are a few examples of cost centers. In comparison to a department, a cost center can be defined at a lower level. It might have to do with a certain machine, manufacturing line, or work role.
Cost centers' main duty is to maintain a record of the costs incurred. The managers or other high-level officials are tasked with keeping expenditures in line with the allotted budget; they are not responsible for the use of the earnings that are earned.
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