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
- Cycle insurance WP1
- IAS19 WP1
- R&I: allocation from CC to WBS
- Restructuring WP1 - cycle CCCCRT
- Maintenance cost centers are settled through PM orders to production cost centers
