Cost area
The cost areas ( English cost area ) are in the cost accounting made to the costs to be divided in an operation such as in a cost allocation sheet , short BAB. Within the cost areas is cost center formed.
Breakdown of cost areas
They are mainly divided into the following areas:
- Substance area (raw materials, auxiliary materials, etc.)
- Manufacturing area (manufacturing, etc.)
- Development and construction area (turning shop, assembly etc.)
- Administrative area (material testing, material warehouse, etc.)
- Sales area
- General area
See also
Wiktionary: Cost center - explanations of meanings, word origins, synonyms, translations
