Direct Cost Center
Integration Management with SAP R/3
Functionally, a direct cost center represents the resources used to provide a specific data processing service. Projected usage of billable units of service is divided into the related direct cost center to establish the specific rate. Direct expenditures and payroll distribution benefiting more than one direct cost center are charged initially to an indirect cost for subsequent allocation to appropriate direct cost centers.
For the purpose of cost allocation, cost elements include personnel, equipment, software, supplies, contractual services and space occupancy. All of these elements are included in rate determination.
[vgl. www.ims.state.ne.us/imsmanual/cdpsme.htm (8.1.2002), URL]