Definition of mixed cost centers

Mixed cost centers are a particularity of PF2 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

Finance Data & Reporting > Rules - Cost Center Mixed > Mixed cost centers.png

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).

Mixed cost centers in ZCBS hierarchy

Mixed cost centers should be included in dedicated nodes ending with Y in the ZCBS hierarchy

Finance Data & Reporting > Rules - Cost Center Mixed > image2022-6-3_18-12-37.png

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