八 07
A work center is a physical location where operations are performed.
When the master record for a work center is created in production
planning, it is linked to the cost center and to the various activity types
of the cost center. This link enables the price of the activity type to be
accessed. The activity price is used to valuate the labor or machine time
that is made available by the cost center during production.
Work center是一个实际存在的生产场所。当work center的主数据建立于生产模块的同时，因为主数据中包含cost center，于是它也被链接到了cost center所对应的activity type。这使得activity type里面所存的price可以被使用。这个activity price可以通过生产中使用的cost center来评估labor和machine时间。
摘于AC040 2003版，第106页。
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