Auxiliary cost center
An auxiliary cost center (also pre- cost center , secondary cost center or ancillary cost center ) is a cost center category that is created in cost center accounting for the purpose of allocating internal services . Auxiliary cost centers are in contrast to final cost centers . From indirect cost centers themselves do not be payers made, but they provide only necessary for the production process necessary infrastructure services such as power supply , internal transport and administration . In internal activity allocation, the overhead costs of the auxiliary cost centers are allocated directly or indirectly to the final cost centers, since the costs of an auxiliary cost center cannot be allocated directly to a cost unit. In doing so, reference values for the use of the services should be selected that are as appropriate to the cause as possible.