+A **Cost Center** is a segment of an organization that incurs expenses but does not directly generate revenue. Its primary purpose is to support other business functions, with its efficiency often measured by adherence to a [Budget](/wiki/budget) and specific [Performance Metrics](/wiki/performance_metrics), rather than sales or profit.
+## See also
+- [Profit Center](/wiki/profit_center)
+- [Revenue Center](/wiki/revenue_center)
+- [Investment Center](/wiki/investment_center)
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