[{"data":1,"prerenderedAt":31},["ShallowReactive",2],{"content:en:glosario:cost-center":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":30},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"centro-de-coste","Cost center: what it is and how it is used · Fibady","A cost center is a unit of the company (department, store, team) to which expenses are assigned to know what it costs and compare it with its budget.","Cost center","cost center","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is a cost center the same as a profit center?","No. A cost center only has expenses assigned (HR, IT); a profit center also has revenue and is measured by its result (a store, a business line).",{"q":20,"a":21},"How often is it calculated?","Monthly, comparing the center's actual spend with its budget. Each center owner should see their variance after the close.",[23,24,25,26],"\u002Fglossary\u002Fanalytical-accounts","\u002Fglossary\u002Fbudget-vs-actual","\u002Fglossary\u002Fgroup-chart-of-accounts","\u002Fproduct\u002Fbudgeting","\u003Cp>A cost center is a unit of the company (department, store, team, project) to which the expenses it generates are assigned, to know what it costs, who is responsible and how it compares with its budget.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>The center's direct expenses (its team's payroll, its suppliers, its licences) and, if the group decides so, a share of common expenses allocated with a key (square metres, headcount, revenue). Each center has an owner and its own budget.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>The Marketing cost center has 4 people (payroll 20,000 a month), agencies 15,000 and tools 3,000: direct spend 38,000. It is allocated 10% of office expenses (2,000). Center total: 40,000 against a budget of 36,000, a +4,000 variance that the owner explains, not finance.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>The ERP's cost centers arrive as an analytical dimension with every entry, and the budget is loaded by area so each owner compares actual and planned for their center. In a group, the same center (for example, IT) is seen per entity and consolidated.\u003C\u002Fp>\n","en","glosario","cost-center",1788520128159]