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

Exercise No. 29: Material - Routings - Cost Centres - Work Centres

Transfer the following verbal description into an ERM

a) Routings (Ro-#) are uniquely assigned to the material (Mat-#) that is produced, usually the head of the bill of materials. A material can have several routings.

b) The materials are connected by a hierarchical bill of materials structure.

c) Cost centres (CC-#) can be classified as performance-dependent and performance-independent.

d) Performance-dependent cost centres are assigned to one or more activities (A-#). Each combination of cost centre/activity refers to one or more work centres (Wrk-#), a work centre can also deliver several activities.

e) Routings consist of several steps; each of them refers to a work centre, and to one or more materials.