cost centre

The cost ranges ( english cost area) are formed in the cost and performance accounting in order to divide the costs in a business, such as in a cost allocation sheet, short BAB. Within the areas of cost, the cost center is formed.

Breakdown of cost areas

They are mainly divided into the following areas:

• Materials sector ( raw materials, supplies, etc.)
• Manufacturing sector ( manufacturing, etc.)
• Development and construction area ( turning shop, assembly, etc. )
• Management area ( material testing, material storage, etc. )
• Sales area
• Common area