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

Exercise No. 32: Cost Centre / Work Centre

Transfer the following verbal description into an ERM

a) Cost centres (CC-#) belong to a cost centre group (CG-#). A cost centre group can contain several cost centres. A cost centre can be performance dependent, but it also can be indirect with allocation or indirect with overhead surcharge.

b) Performance dependent cost centres have a price for each activity (Act-#) they perform. Such cost centres can perform several activities.

c) A material (Mat-#) can either be procured externally or produced in house. The latter has a hierarchical bill of materials structure and a routing (Rou-#). Several routings can be assigned to one material.

d) A routing consists of one or more steps performed at a work centre (Wrk-#). Each material may be used at one or more steps. The work centre is uniquely assigned to a plant (Pl-#); a plant can have several work centres.

e) Work centres refer to the price of each activity they perform.