центр затрат, использующийся при расчете комплексной себестоимости (может быть - выручки), включающей весь комплекс операций от разработки и добычи до переработки и реализации
Длинновато получается, но короче, боюсь, не скажешь

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Note added at 1 hr 5 mins (2005-09-10 09:56:32 GMT)
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Определение центра затрат (или места возникновения затрат) в соответствии с глоссарием SAP:
Part of a company seen as a separate area of responsibility, location
or cost-accounting entity. Place at which costs occur.
Другой вариант оттуда же:
An organizational unit within a controlling area that represents a
defined location of cost incurrence.
The definition can be based on:
Functional requirements
Allocation criteria
Physical location
Responsibility for costs

Оттуда же про upstream/downstream:
All activities of an oil company that take place after
exploration and production, i.e.: transportation, refining,
sales, distribution, marketing and research and development.
It can also mean: within a production network, processes subsequent to something, or after something, further away in the production network from the point of view or some entity that is more 'upstream' - closer to the well.All activities of an oil company that take place after exploration and production, i.e.: transportation, refining, sales, distribution, marketing and research and development.
It can also mean: within a production network, processes subsequent to something, or after something, further away in the production network from the point of view or some entity that is more 'upstream' - closer to the well.
Downstream involves those business process areas of an oil company that have to do with refining, transporting, marketing, and selling oil product to the customer. It is contrasted with Upstream, which is the exploration and production business process area.