Cost centre Break-up shows the ledger accounts that are used in vouchers, the cost centre they were allocated to, their total transaction values and the balance. If you consider only the revenue accounts, the Cost Centre break-up becomes the Profit or Loss statement of activities for the cost centre, and hence a powerful performance statement.
To access the Cost Centre Break-up screen
| 1. | Go to Gateway of Tally > Display > Statements of Accounts > Cost Centers > Cost Center Break-up |
| 2. | Select a cost centre, e.g. Octroi & Freight Expense (which belongs to the Primary Cost Category). |
| 3. | Click F1: Detailed to see the ledgers. |
The report will look as shown
Use the buttons on the button bar to view the report in the alphabetic order of ledger accounts.
A columnar Cost-centre breakup enables comparison of two or more cost centres and assessment of their relative performance.
Use New Column to bring up the data of another cost centre for comparison alongside. Drill down for further details.