self-supporting accounting system; independent profit-center system
Refers to a system where a division, subsidiary, or project operates on its own financial responsibility, covering its costs with its own revenue. Common in corporate and public-sector management.
Each business division is operated under a self-supporting accounting system.
独立採算制を導入することで、コスト意識が高まった。
By introducing an independent profit-center system, cost awareness increased.