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.