The plant managers in a cost center can be held responsible for major differences between budgeted and actual costs in their plants.

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Plant managers in a cost center are typically responsible for controlling costs in their plants and ensuring that actual costs are in line with the budget. If there are major differences between the budgeted and actual costs, the plant managers can be held responsible for identifying the causes of those differences and taking corrective actions to ensure that costs are brought back in line with expectations.

The Plant Managers in a Cost Center Can Be Held