Definition of mixed cost centers

• Mixed cost centers are a particularity of PF1 system,
• It is used when the cost center can be used for both fixed and variable costs then the split between fixed and variable costs is made using the Cost element Group XCS-ALL,
• Mixed cost centers can only be used for specific cases such as utilities and production workshops. 

Example 

How do we know that a cost center is mixed?

A cost center is mixed when its assessement cycle is done using the hierarchy XCS-ALL (mainly utilities cost centers cycle CCCCUT) or when costs are absorbed in cost collectors (production workshops).