Area that owns a subset of revenues and/or expenses to support management decision making or accountability. Description name will be preceded by the two-digit MBU code. Cost Centers are organized in Hierarchies for reporting purposes. Cost Center Level V is the equivalent of the MBU in Oracle EBS.
CC1234 (Academic, College at Wise & SWVHEC) UPG-2000, UPG-CC1234 (UPG) MC-1234567 (Medical Center)