Primary Cost Center 
Description
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.
Further Information ► Overhead Rate Calculation
Examples
- Material cost center
- Research and development cost center
- Sales cost center
Insertion Positions
Unit
Primary cost centers have the unit »currency«.
Properties
You can find the basic properties of the