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The work center or resource is the organizational unit where an operation is carried out. A work center or resource specifies exactly one cost center and various activity types, or a business process. In this way, the work center or resource link the entries in Cost Center Accounting or Activity-Based Costing with the entries in PP or PP-PI.

In costing with quantity structure, the work center is included in the cost estimate through the routing and the resource through the master recipe. For more information, see Routings in Costing.

In unit costing (that is, costing without a quantity structure, and Reference and Simulation Costing), you enter the work center or resource in the list screen manually. For more information, see List Screen of the Unit Cost Estimate.


The following graphic shows how the data in work centers and routings can be used in the R/3 System.

This graphic is explained in the accompanying text


The following entries in the basic data screen of the work center or resource are relevant to costing:

Work Center Category

The work center category determines which data you can maintain in the work center and which values are proposed. You define work center categories in Customizing for Production.

Standard Value Key

This key determines how many default values you can maintain (maximum of six), and assigns a meaning (such as setup time, machine time, or labor time) and a dimension (such as minutes) to the standard values.

Standard values are used in formulas to calculate the execution time, the capacity requirements and the production costs.

You define the standard value key in Customizing for Production.

Efficiency Rate

The performance efficiency rate is the relationship between the predefined target time and the actual time. You can use the efficiency rate key in costing to correct the default values. You define the efficiency rate key in Customizing for Production.


Suppose the performance efficiency rate is 150% and the standard time is 120 minutes for one operation. If the price for the activity type is USD 60 per hour, the planned costs for the operation are calculated as follows:

120 min /150% x 100% = 80 minutes (planned time)

The planned cost for the operation is therefore USD 80.

You can define default values for the routing or master recipe in the work center or resource respectively. If you assign an operation in the routing or a phase in the master recipe to this work center or resource then these default values are transferred to the operation or phase.

The following default values are relevant to costing:

Control Key

The control key specifies the following:

You can check these settings in the control key by using the possible entries function (F4) on the Control key field and choosing the Detailed information function for the corresponding control key.

Reference indicator

Setting this indicator prevents the control key from being changed in the routing.

See also:

For more information, see the SAP Library under Structure link PP - Work Centers and in the following sections:




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