Little wonder then, that he is already planning to aggressively expand into one of three downstream, value-added products: home textiles, denim and woven garments. A cost centre is defined as » a location, person, or item of equipment or group of these for which costs may be ascertained and used for the purpose of control. No of people required. In short Cost unit is unit of measurement of cost. Direct labour. Ascertainment of actual costs reveals unprofitable activities losses and inefficiencies.