Final cost center

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A final cost center (also main cost center or primary cost center ) is a cost center category that is created in cost center accounting for the purpose of allocating internal services . Final cost centers are in contrast to auxiliary cost centers (preliminary cost centers ). The operational products ( cost units ) are manufactured on final cost centers . You receive the infrastructure services required for the production process, such as energy supply, internal transport and administration from the upstream auxiliary cost centers as part of internal cost allocation . End cost centers themselves typically do not provide any services to other cost centers.