Insert Primary Cost Center

The primary cost center is an organizational unit of a company at which costs arise that are related to an operational business purpose. For these primary cost centers, FACTON calculates overhead rates that are required for the price calculation of single products or cost objects in further calculation progress.

Primary cost centers of an industrial company are for example material management, manufacturing and sales.

Insert Primary Cost Center

  1. Select the calculation »Motor Shaft« in the Structure view.
  2. In the ribbon, click on Edit ► Insert ► Primary Cost Center to add a primary cost center to the structure.
  3. Change the label to »Manufacturing« in either the Structure or in the Details view.
  4. Enter the value »2,000,000 EUR/a« at the Direct Costs of the primary cost center.
  5. Repeat Steps 1 to 4 for the following primary cost centers:
    6. Label of Primary Cost Center Direct Costs of Primary Cost Center
    »Material« 1,500,000 EUR / a
    »Administration« 3,500,000 EUR/a
    »Sales« 3,500,000 EUR/a
    »Development« 3,500,000 EUR/a
    »Logistic« 3,500,000 EUR/a