A section of a firm whose costs and revenues are distinguished from those of other sections. If most costs and revenues can be reliably attributed to a particular cost centre, so that the profitability of each cost centre can be measured, this can be a valuable tool of management accounting. If costs and revenues cannot be reliably attributed and have to be distributed arbitrarily between cost centres, the whole process is liable to be a waste of time, or positively misleading.

• exchange restrictions
• excise duty
• exclusion
• exclusive dealing
• ex dividend
• executive, chief
• exercise price
• exhaustible resources
• Eximbank
• exit
• exit, freedom of
• exit price
• exogenous expectations
• expectations
• expectations-augmented Phillips curve
• expectations, model-consistent
• expected inflation
• expected utility
• expected value
• expenditure
• expenditure-based deflator
• expenditure changing
• expenditure method
• expenditure, public
• expenditure switching