A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
责任中心即在某一企业内能控制成本的发生或收入产生的任何点。
英语百科
Responsibility center
A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results. In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers.
Typical examples of responsibility centers are the profit center and the cost center.