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

Exercise No. 32: Cost Centre / Work Centre

Partial Solution 1

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.