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Rule 1

It is not allowed to create a cost center for less than two employees

Rule 2

An employee is assigned to one cost center only

Rule 3

Threshold of minimum amount per year of primary expense.

Recommendation: minimize the number of CC allocation

• Indirect production cost centers are settled monthly to the direct cost centers
• Other cost centers are assessed to COPA

Exception

• Cycle insurance WP1
• IAS19 WP1 - cycle CCCC19
• R&I: allocation from CC to WBS
• Restructuring WP1 - cycle CCCCRT
• Maintenance cost centers are settled through PM orders to production cost centers