Cost center accounting represents the link between cost types and cost unit accounting within cost and performance accounting. To answer the question “Where are costs accrued?”, the costs are distributed to operational areas. Performance relationships in the company are illustrated through cost center accounting, which better monitors operating efficiency and prepares cost unit accounting.
When mapping cost center accounting you should particularly ensure that the data entry process and preparation of evaluations are well thought through and well structured when made available to the users. Usually this is not just a matter of organizing the figures but rather delegating the process of data preparation to the persons who are really responsible for this rather than to the central controlling department. The integration of a high number of users does however also require a controlled process, whereby the following themes must be focused upon in particular in an implementation:
Do you want to get more information? We are happy to advise you.
back 
