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-The centre of general expenses of the entity which include the expenses of the administrative function of the entity (including the financial accounting departments, human resources, quality control, environmental protection, research department and so on);
-The centre of expenses with the auxiliary activity of the entity (central heating).At the same time, we determined two categories of profit centres:
-Level I profit centres – for the productive activity of the entity;
-Level II profit centres – for the sales activity of the products obtained in the level I profit centres.We also underlined the fact that there are some transfers between these responsibility centres which take place trough the prices of inner cession of the transfer prices.
Keywords: economic efficiency, economic entity, efficiency, profit centres, budget.
