Cost Centres
The unit will show the elementary management of accounts focusing upon the difficulty of allocating overheads, plus the value of delegated power over budgets  

Start with Measuring Costs and then once completed and understood move onto Profit Centres. On completion of this section, select which allows you to select the three methods of allocating overheads to complete the unit.  
Each area will give you the necessary information required to give sufficient understanding. Read carefully and make notes or print out what you need for your portfolio.  

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