cost center
US /ˈkɑːst ˌsen.tər/
UK /ˈkɑːst ˌsen.tər/

1.
pusat kos
a department or function within an organization that incurs costs but does not directly generate revenue
:
•
The IT department is often considered a cost center.
Jabatan IT sering dianggap sebagai pusat kos.
•
Managing a cost center requires careful budgeting.
Menguruskan pusat kos memerlukan belanjawan yang teliti.