In WP1 the profit center is used to:
Assign the following variances to the P&L (COPA)
- Variances on purchase
- Inventory differences
- Variances on transfer
- Variances on process order
- Revaluation variances
Split the Working Capital by enterprise
- Split the accounts payable and the stocks by CGU (Cash Generating Unit)
Calculate some indicators of the industrial dashboard and identify by Value Stream
- Inventories
- Variable costs (the actual ones posted through process order)
- Fixed costs (from the direct production costs center)
- Freight on sales costs (from the P&L and freight on sales cost centers)
- Accounts payable
