Cost Center. Definition: A cost center is a business unit that is only responsible for the costs that it incurs. The manager of a cost center is not responsible for revenue generation or asset usage.The performance of a cost center is usually evaluated through the comparison of budgeted to actual costs.he costs incurred by a cost center may be aggregated into a cost pool and allocated to other business units, if the cost center performs services for the other business units. Examples of cost centers are as follows: 1  Accounting department.
In the first game of the CBA Finals against the Bayi Rockets and national team teammate Wang Zhizhi, Yao scored 32 points and grabbed 21 rebounds to spark Shanghai to a 116-105 victory.
Over his career, Smith has also played for the New Orleans Hornets, Denver Nuggets and New York Knicks. Smith also played overseas for the Zhejiang Golden Bulls of the Chinese Basketball Association due to the 2011 NBA lockout. Smith won an NBA championship with the Cavaliers in 2016.