3. COST ACCOUNTING AND RATE DETERMINATION › 3.1 Load Center Definition

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3.1 Load Center Definition


A load center is a single type of costing unit.  In a data
processing costing system, a load center might be represented
by resource items such as a central processor, a pool of tape
drives, a pool of EAM equipment, or a data entry department.
 
One objective of the data processing cost accounting process
is to determine accurately the total cost of operating each
of the load centers, considering their direct costs and
associated overheads.