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

 

1. Cycle name


2. Segment name = cost center

3. Allocation Structure

4. Sender rule = always "Posted amounts" (except IC)

5. Receiver rule =

  • Fixed percentage except Utilities: variable portions / SKF

6. Sender Cost Center

7. Cost Center Group that will receive cost




8. Percentage for each Cost Center



 

Please refer to file Assessment cycles rules WP1

Assessment cycles 

Budget

PPPPBU

Budget


Actual

PPPPCOActual
CodeDescriptionProcedure
CCCCRTRestructuringRestructuring WP1 - cycle CCCCRT



COPA cycles

CodeDescriptionProcedure
PPPPPAPlant COPA cycles

CCCC-A

Sales correction

CNP others (stock depreciation)


CCCC-B

SG&A


CCCC-C

R&I, Other operating costs, Post ROP

Restructuring WP1 - cycle CCCCR2
CCCC-SSweep cost centerCycle COPA WP1 - CCCC-S Sweep cycle
CCCCNACCCC-9200



Distribution cycles

CodeDescriptionProcedure
CCCC19IAS 19IAS19 WP1 - cycle CCCC19
CCCCINInsuranceCycle insurance WP1

 

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