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leistende Kostenstelle

English translation: supplying cost center

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:leistende Kostenstelle
English translation:supplying cost center
Entered by: Gudrun Russo (X)

14:31 Jan 10, 2003
German to English translations [PRO]
Bus/Financial / Cost accounting
German term or phrase: leistende Kostenstelle
In Kostenstellenrechnungs-
tabelle
Gudrun Russo (X)
Local time: 21:11
Cost Center Account
Explanation:
I have a friend who works in cost allocation/"Supply Chain Management", and he describes it this way:

"A cost center ususally indicates the particular departmental budget that is to be charged for an expense. e.g. if I bought XXX with my university credit card, I would then charge the expense to the cost center that belongs to my department - the supply chain."

I asked him if there is a "cost center type" described by the word "supplying" or "providing" and he answered:

"That sounds more like what we call an "account". Cost center tends to define whose money we are spending, "Account" describes the purchase type."




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Note added at 2003-01-10 18:49:16 (GMT)
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http://www.auxiliary.com/Foundation/images/Section 5 - Step3...

This is a heck of a long address, don\'t know if it will work, but it shows you a typical cost accounting form

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Note added at 2003-01-10 19:05:27 (GMT)
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very few references on google to \"providing\" or \"supplying\" cost centers, but this was interesting to note:

\"In German CMSs, overhead cost control is based on the principle of responsibility accounting. For this purpose, costs are divided into primary and secondary costs. **There is no equivalent of these terms in U.S. cost management.** Primary costs are costs that are initially incurred in a cost center. Therefore, the cost center has primary control of these costs. Secondary costs are costs charged to a cost center through an extensive charge-out or transfer pricing system. The consuming cost center has secondary control over these costs. The quantity of service demanded from the supplying cost center is under the control of the consuming cost center. However, the price or rate per unit is not. This distinction enables managers to be held responsible for what can be controlled in their cost centers. Therefore, it is less likely that upper management will hold someone responsible for costs or quantities that the individual cannot control, such as arbitrary allocations.\"

http://www.mamag.com/fall99/keys.htm

Selected response from:

Kaiya J. Diannen
Australia
Grading comment
Thank you, this was most illuminating. Since I was given the explanation that the leistende Kostenstelle is the one which procures the fixed asset, in this particular case, I think supplying cost center is the right answer.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3rendering cost center or performing cost center
Dr. Fred Thomson
4Cost Center Account
Kaiya J. Diannen


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
rendering cost center or performing cost center


Explanation:
Guidance from Hamblock/Wessels

Dr. Fred Thomson
United States
Local time: 19:11
Native speaker of: English
PRO pts in pair: 5861

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak: performing or providing
3 mins
agree  Steffen Walter: with Ted, and "centre" just in case it's BrE
25 mins
agree  gangels (X): or applicable cost center , but what is a leistende Kostenstelle in the first place
1 hr
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Cost Center Account


Explanation:
I have a friend who works in cost allocation/"Supply Chain Management", and he describes it this way:

"A cost center ususally indicates the particular departmental budget that is to be charged for an expense. e.g. if I bought XXX with my university credit card, I would then charge the expense to the cost center that belongs to my department - the supply chain."

I asked him if there is a "cost center type" described by the word "supplying" or "providing" and he answered:

"That sounds more like what we call an "account". Cost center tends to define whose money we are spending, "Account" describes the purchase type."




--------------------------------------------------
Note added at 2003-01-10 18:49:16 (GMT)
--------------------------------------------------

http://www.auxiliary.com/Foundation/images/Section 5 - Step3...

This is a heck of a long address, don\'t know if it will work, but it shows you a typical cost accounting form

--------------------------------------------------
Note added at 2003-01-10 19:05:27 (GMT)
--------------------------------------------------

very few references on google to \"providing\" or \"supplying\" cost centers, but this was interesting to note:

\"In German CMSs, overhead cost control is based on the principle of responsibility accounting. For this purpose, costs are divided into primary and secondary costs. **There is no equivalent of these terms in U.S. cost management.** Primary costs are costs that are initially incurred in a cost center. Therefore, the cost center has primary control of these costs. Secondary costs are costs charged to a cost center through an extensive charge-out or transfer pricing system. The consuming cost center has secondary control over these costs. The quantity of service demanded from the supplying cost center is under the control of the consuming cost center. However, the price or rate per unit is not. This distinction enables managers to be held responsible for what can be controlled in their cost centers. Therefore, it is less likely that upper management will hold someone responsible for costs or quantities that the individual cannot control, such as arbitrary allocations.\"

http://www.mamag.com/fall99/keys.htm



Kaiya J. Diannen
Australia
Native speaker of: English
PRO pts in pair: 165
Grading comment
Thank you, this was most illuminating. Since I was given the explanation that the leistende Kostenstelle is the one which procures the fixed asset, in this particular case, I think supplying cost center is the right answer.
Login to enter a peer comment (or grade)



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