Answer:
Cost Center.
Explanation:
This could be the smallest unit of an organization for which cost allocation is generally been attempted.
Its main function is to track expenses. The manager of a cost center is only responsible for keeping costs in line with budget and does not bear any responsibility regarding revenue or investment decisions
Cost centers provide metrics more relevant to internal reporting. Internal management utilizes cost center data to improve operational efficiency and maximize profit. External users of financial statements, including regulators, taxation authorities, investors, and creditors, have little use for cost center data.
