2. Responsibility accounting for cost centers Aa Aa A cost center is responsible for controlling and reporting its costs. The manager of the cost center also has the authority to control the necessary costs. A budget performance report is an example of a report generated by a cost center. The Cooper Company has two plants, known as West Plant and East Plant. Each plant has two departments, Processing Department and Finishing Department. Both departments are cost centers. The following budget performance reports have been prepared for the two departments at West Plant for the month of April. Department Performance Reports