Studierende stehen vor dem LC und blicken lächelnd einer Kollegin mit einer Mappe in der Hand nach.

Exercise No. 19: Linking Cost Centres and Capacities to Work Centre

Partial Solution 2

b) The employees (Soc-#) of a group are combined to work centres (Wrk-#), with employees being uniquely assigned to them. Each work centre can deliver one or more activities of a cost centre.