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