[单选题]
下列关于作业中心的说法中，不正确的是（ ）。
A .负责完成某一项特定产品制造功能的一系列作业的集合
B .是成本汇集中心
C .不是责任考核中心
D .大型制造企业总可以划定为若干制造中心
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