Cost Centre: any particular part of an enterprise to which costs may be ascertained and related for cost control purposes. This concept is especially useful in responsibility accounting whereby the costs incurred are attached to responsibility of the manager of a certain cost center.
Unit Cost: Refers to the cost of producing one unit of output which could be total cost or marginal cost, made of prime cost and overheads as applicable.
Cost Unit: refers to a quantitative unit of out put to which costs can be ascertained.