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paletta (dell'arcione)
marcatura linfonodo

Glossary entry

Italian term or phrase:

centro di imputazione

English translation:

cost centre

Added to glossary by Isabelle Johnson
Jun 3, 2023 15:37
1 yr ago
19 viewers *
Italian term

Centro di imputazione

Italian to English Bus/Financial Finance (general)
Di regola, infatti, i gruppi bancari si pongono «in termini di sostanziale specularità» rispetto al tradizionale modello di banca universale: in questo senso, essi rappresentano dunque una particolare «tecnica di svolgimento dell’impresa», organizzata dalla capogruppo in «più centri di imputazione formalmente autonomi» ma - nei fatti - «avvinti dall’unitarietà del disegno imprenditoriale di vertice»

I know this has been entered before but none of the answers I can see seem to really fit this context. Any ideas gratefully received!
Proposed translations (English)
4 +1 reporting centre
3 payments allocation hub
Change log

Jun 8, 2023 06:54: Isabelle Johnson Created KOG entry

Discussion

Isabelle Johnson (asker) Jun 5, 2023:
Thanks very much to everyone for their answers and comments. It looks like everyone agrees on cost centre, if I have understood correctly.
Paul O'Brien Jun 4, 2023:
@Phil @FPC Yes, I was jumping in with cost centre, but I think it's the wrong context. In large firms, if one department requests the services of another, the costs must be assigned to the requesting department which must provide the number of its 2cost centre".
FPC Jun 4, 2023:
Phil I agree with Phil who said "cost center" in a comment. In the logic of management accounting and reporting, the different units of a corporation, seen as contributing to overall costs and turnover are usually called cost centers. If the emphasis is on other features then "branches" or in the case of more autonomous units "subsidiaries".

Proposed translations

+1
18 mins
Selected

reporting centre

These are the departments/entities within the bank that have autonomous control over their finances. I prefer this to cost centre, departments like informtion technology and accounting which are essential to a bank's operation but do not generate profit, compared to profit centres which do generate profit for a bank, so I think reporting centre corresponde best to your context.
Peer comment(s):
neutral Wolfgang Hager : reporting is American corporate speak - ok if this is the market. Otherwise, "centres of operation" might be more suitable.
2 hrs
agree philgoddard : Cost centre is OK too.
13 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks very much!"
22 hrs

payments allocation hub

I see what the asmker means about previous, literal translations e.g. as 'BrE) centre of imputations' and '(AmE) center of imputation of legal relationships' (contractual nexus or privity)'.

Nor am I sure that the UK accountants' stock, simplistic = facile translation - pruning away the 'apportionments' (Chomsky deep-structuiral) meaning as 'cost centre' is on all fours with the Italian ST.

-> imputazione : charging (fin. & crim. law), *allocation*, attribution, *apportionment* (Garzanti).
Example sentence:

Sample Content for *Allocation Hub SAP* — Terms of Payment Key: in SAP key for defining payment terms composed of cash discount percentages and payment periods. •

ProZ FRE/ENG -> centre d’imputation comptable : accounting cost centre Explanation: Literally, "accounting allocation centre", but given that it "seems" to be talking only about costs, I would say it's a cost centre.

Reference:

http://eng.proz.com/kudoz/italian-to-english/law-general/6448696-centro-di-imputazione.html

http://eng.proz.com/personal-glossaries/entry/25218662-centro-di-imputazione-di-rapporti-center-of-imputation-of-legal-relationships

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