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Film 31 · Accounting / Manager
Cost Centres & Unit Budget
For accounting and managers · ~1:20 · Where the cost sits, and how much of the budget is really left
Manager
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a · Purpose
What does this film teach?
How cost is attached to a place, and how a unit knows what is left of its budget before it spends.
b · Data entry
What do you enter?
Cost centres and their type
Cost entries and production quantity
Budget lines per account and unit
c · Where it lands
Its effect
Actual versus standard cost per product
Remaining budget shown on every request
An unapproved plan controls nothing
Next: Fixed assets & depreciation (Film 32)