This IS The Type Of Cost Centers :
1.Personal cost center
That cost center deals with a particular person or a group of persons. Examples include sales manager, recruitment manager, etc.
2.Impersonal cost center
This cost centers deal with equipment, machinery, or even locations.
example : research and development department.
3.Production cost center
Cost centers directly related to the production department or assist in the production activities come under this category.
4.Service cost center
Such cost centers provide services to the production center. A few of such cost centers are the procurement department, quality control department, and logistics department.
5.Operation cost center
This cost centers are concerned with people or machines engaged in similar activities.
6.Process cost center
Such cost centers are concerned with a specific process or event.