The concept of Cost Center is, in accounting terms, simply a named collection of Accounts. Its purpose is to collect money associated with running some part of the business. Usually, a Cost Center is a department (an Internal Organization), such as “Data Management”, “Widget production”, or “corporate offices”. The linking of the accounting concept Cost Center to the real-world concept Internal Organization is shown in Figure 11-5.

Figure 11-5: Accounting Cost Center Links


As described in Chapter Two, Internal Organization is a kind of Organization (which is a kind of Party) that is any departmental entity that has no ...

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