Global Cost Centers

Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

All administration cost of Equipment Sales. Including finance & controlling, HR &
5009300 Equipment Administration active ADMIN salaries administration, IT and other admin cost. (this can be direct or allocated 1/1/2000 12/31/2999
cost)

5000010 Equipment Third Party inactive OTHER 1/1/2000 12/31/2012 new global cost centers

Pure management positions belong to Admin, e.g. CEO, Head of HR, BL Managers
as well as international mangement positions. Including personnel cost and all
6008050 Management (Admin) active ADMIN other expenses (e.g. travelling & entertainment, car, office expenses, etc.) and also 1/1/2000 12/31/2999 6003100 COGS Variable COGS
including his/her secretary/assistant

Accounting, payments to suppliers, cost accounting and control, monthly closing,

reporting to HQ, year end audit, tax audit, VAT audit, reporting to management,
6008100 Finance and Controlling active ADMIN treasury, bank negotiation, statistics to government, creditability check customers, 1/1/2000 12/31/2999 6003200 COGS Fixed COGS
budget and forecast to Mgmt

5009005 Equipment Sales Force inactive OTHER 1/1/2000 12/31/2012 6005200 RND R&D Indirect
5009010 Equipment Product management inactive OTHER 1/1/2000 12/31/2012 6007060 MNS Sales Force Indirect
5009015 Equipment Business development inactive OTHER 1/1/2000 12/31/2012 6007110 MNS Maketing Indirect
5009020 Equipment Operation instruc inactive OTHER 1/1/2000 12/31/2012 6008070 ADMIN Management (Admin) Indirect
5009025 Equipment Technical specifications inactive OTHER 1/1/2000 12/31/2012 6008110 ADMIN Finance and Controlling Indirect
5009030 Equipment Demo and others inactive OTHER 1/1/2000 12/31/2012 6008160 ADMIN HR & Salaries Admin Indirect
5009100 Equipment Internal Sales inactive OTHER 1/1/2000 12/31/2012 6008210 ADMIN Other Functions Indirect
5009200 Equipment Pick up inactive OTHER 1/1/2000 12/31/2012 6008310 ADMIN IT Indirect
Control time sheet, vaccation, overtime, personnel admin, make payroll, salary
6008150 HR & Salaries Admin active ADMIN payment, human capital review, handle employee applications, payroll discussions, 1/1/2000 12/31/2999
reporting, social security audits
5009305 EQ Direct div. Manag inactive OTHER 1/1/2000 12/31/2012
5009310 EQ Direct div.Techno inactive OTHER 1/1/2000 12/31/2012
5009315 EQ Direct div. Contr inactive OTHER 1/1/2000 12/31/2012
5009320 EQ Direct div. Perso inactive OTHER 1/1/2000 12/31/2012
5009325 EQ Direct div. Comp. inactive OTHER 1/1/2000 12/31/2012
5009330 EQ Direct div. Vario inactive OTHER 1/1/2000 12/31/2012
5009400 Equipment R&D inactive OTHER 1/1/2000 12/31/2012
5009500 Equipment Licence fees inactive OTHER 1/1/2000 12/31/2012
Cost of other Admin functin which are not covered by the other Admin BU
6008200 Other Functions active ADMIN Functional Areas. 1/1/2000 12/31/2999

Building cost for Admin function only. Including rents, insurances (fire, water, third
6008250 Building active ADMIN party liability), cleaning, maintenance / repairs, security, depreciation, disposal, 1/1/2000 12/31/2999
heating, leasehold improvements , general costs when renting.

Cost for licences and support (intercompany and external), software and Navision
licences, Navision/Weasy customization/upgrade cost, server and other general IT
6008300 IT active ADMIN equipment. (All IT equipment cost for notebook, desktops, printers, etc. are usually 1/1/2000 12/31/2999
posted to the respective functions)

Pre-Cost Center.
6008400 Overhead Personnel Cost active ADMIN Used to record overhead personnel cost (e.g. Admin, Marketing & Sales, etc.) and 1/1/2000 12/31/2999
then allocate to the different overhead cost centers
International management and administration cost, international projects (e.g.
6008420 International Management active ADMIN Country Representative cost) belonging to Admin. This could also include shared 1/1/2000 12/31/2999
Admin service centers across borders.

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Cost of quality systems (the management system used to direct and control an
organization with regard to quality) used in Administration and Management. It is
the system that the company uses to plan, create, develop, make and/or deliver
6008450 Quality System active ADMIN your services or products and the aim is to improve quality of serviced/products 1/1/2000 12/31/2999
and to satisfy the customer. The cost can be for external quality certifications and
audits (ISO) or from internal departments (Business Excellence).

All administration costs of After Sales. Including finance & controlling, HR & salaries
7006100 After Sales Administration active ADMIN administration, IT and other admin cost. (this can be direct or allocated cost) 1/1/2000 12/31/2999

All cost below EBIT, including financial expenses such as interest, gain/loss on
6008500 Below EBIT active Below EBIT foreign exchange diffferences, hedging cost, dividends, income taxes and deferred 1/1/2000 12/31/2999
taxes.

All equipment production cost. Including all material cost used for manufacturing
coating machines (raw material, spare and other parts, trade merchandise and
5000000 Equipment Production active COGS other materials). Also including personnel cost in COGS, depreciation of equipment 1/1/2000 12/31/2999
and machines, inventory adjustments, building rental and other production cost
used for manufacturing machines.

5000020 Equipment Warranty active COGS Warranty / guarantee cost. For indiviual and flat-rate provisions. 1/1/2000 12/31/2999
Pre-Costs Center.
All personnel cost concerning production (Production Manager, Operator, Service
6001050 Prod. Personnel Cost active COGS Engineer, Quality Staff). Split by shiftplan to all other production costcenters 1/1/2000 12/31/2999
(production processes).

Process description:
Depackaging and disassembling of big tools or components, consisting of several
smaller or mounted parts, (e.g. big moulds and dies, delivered on trays or pallets,
6001060 Disassembling active COGS with or without further envelopping or packaging) 1/1/2000 12/31/2999
Non-personnel costs description:
No special equipment necessary

Process description:
Receiving goods, creating sales order in Weasy, unpackaging parts, checking parts
for intactness, measuring dimensions, creating order lines in Weasy, printing
production card, preparing parts in cleaning baskets, putting baskets into the
6001070 Incoming active COGS cleaning machine / cleaning line or on conveyor belt 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs mainly for infrastructure, same as outgoing (rents, heating, IT-
equipment, furniture, handling devices, packing machines, fork-lift, ,...)

External service costs for regrinding / resharpening of cutting tools (e.g. mills, drills,
6001080 External Regrinding active COGS hobs, etc.) done as an external operation by subcontractors. 1/1/2000 12/31/2999
(Internal regrinding costs must be included in 6001380)

Process description:
Demagnetize the tools before and/or after the coating
6001090 Demagnetizing active COGS Non-personnel costs description: 1/1/2000 12/31/2999
Equipment costs for demagnetizing machines

Process description:
Removing dust and other contaminations from the surface of the parts to be
coated by the means of standard cleaning machines (USI / Miele) and cleaning
agents (deconex), includes loading / unloading transfer baskets for cleaning lines
6001100 Cleaning active COGS and visual check, also includes daily setup / maintenance of machines / waste 1/1/2000 12/31/2999
disposal
Non-personnel costs description:
Equipment costs for cleaning machines (e.g. USI 2000, Miele,…), energy, chemicals
and water, spare parts, rents, building.

Process description:
Special / additional treatment if the result of standard cleaning is not satisfying for
coating requirements, either by manual treatment (e.g. furbishing) or by special
6001110 Extra Cleaning active COGS technical equipment (e.g. separate ultrasonic bath, etc.) 1/1/2000 12/31/2999
Non-personnel costs description:
Costs mainly for chemicals and special cleaning devices.

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Process description:
Any kind of fully automized process steps that use special technical equipment
(e.g. robots) in order to arrange / remove parts on / from coating fixtures, to
6001120 HVA Automation active COGS handle fixtures in production, to build up batches, etc. 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment, depreciation, energy, technical support

Process description:
Removal of coating from parts to be recoated by means of chemical /
electrochemical processes (can also be done by subcontractors), includes loading /
unloading of stripping baskets, putting baskets / parts into machines, flushing away
6001130 Stripping active COGS residual chemicals and visual check, also includes daily setup / maintenance of 1/1/2000 12/31/2999
machines
Non-personnel costs description:
Equipment costs for stripping machines, energy and chemicals, external stripping
costs

Process description:
Evaporation of contaminations that are not removed succesfully by cleaning
6001140 Degassing active COGS machines, includes loading / unloading of degassing oven and visual check 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for degassing oven, energy and gases

Process description:
Blasting parts with microsand, either done as pre-treatment in order to get better
adhesion of coatings or as post-treatment to smoothen coated surfaces, includes
loading, running and unloading the microblasting machines, blowing away the
6001150 Microblasting active COGS residual sand with compressed air and visual check of parts, also includes daily 1/1/2000 12/31/2999
setup / maintenance of machines
Non-personnel costs description:
Equipment costs for blasting machines, blasting sand, energy and compressed air,
building

Process description:
Blasting parts with glasballs in order to remove grinding burrs, includes loading,
running and unloading the blasting machines, blowing away the residual blasting
material with compressed air and visual check, also includes daily setup /
maintenance of machines (only pre-treatment), deburring can also be done
6001160 Glasblasting/Deburring active COGS manually 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for blasting machines, blasting medium, energy and compressed
air, building

Process description:
Blasting parts with liquid media to get smoother surfaces after coating (post-
treatment), includes loading, running and unloading the blasting machines and
6001170 Wetblasting active COGS visual check, also includes daily setup / maintenance of machines 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for blasting machines, blasting medium, energy and compressed
air

Process description:
Smoothening coated surfaces with brushing machines (post-treatment), includes
laoding, running and unloading the brushing machines and visual checks, also
6001180 Brushing active COGS includes daily setup / maintenance of machines 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for brushing machines, energy and consumables (brushes, etc.)

Process description:
Polishing surfaces before (pre-treatment) or after coating (post-treatment), either
internal operation (manual or with polishing machines) or external service from
6001190 Polishing active COGS subcontractors 1/1/2000 12/31/2999
Non-personnel costs description:
External polishing costs, equipment costs for polishing machines, energy and
consumables

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Process description:
Laser marking / inscribing of single parts according to customer needs or to make
better separation in production, includes loading, running and unloading the laser
6001200 Marking active COGS equipment and visual check, also includes setup / maintenance 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for marking machines, laser marking

Process description:
Special pre-treatment operation only for diamond coatings, similar to stripping,
includes fixturing / defixturing of parts, loading / unloading the machine and visual
6001210 Seeding active COGS check 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for seeding machines, chemicals

Process description:
Special half-automated post-treatment operations to smoothen coated surfaces,
includes loading, running and unloading the machines and visual check, also
6001220 Dragfinishing/Magnetizing active COGS includes daily setup / maintenance of machines 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs for dragfinishing and magnetfinish machines, energy and
consumables, ion plating costs

Process description:
External service to cover parts with chromium or nickel platings or remove
paintings (before internal coating),also for coating parts with paint or lacquer (after
6001230 Plating active COGS internal coating) 1/1/2000 12/31/2999
Non-personnel costs description:
all cost for the external service for planting Cr, Ni, or painting and remove paint
from substrat

Process description:
Additional manual work (special effort) for:
- assembling / disassembling parts to fixtures that are not standard
6001240 Special Fixturing active COGS - partially masking / demasking of surfaces that should not be coated 1/1/2000 12/31/2999
Non-personnel costs description:
None

Process description:
Assembling parts to fixtures (standard fixturing), building of batches (putting
fixtures on trees or carousels), preparation of coater and carousel, loading /
unloading coater, disassembling of batches (remove fixtures from trees or
6001250 Batch Preparation active COGS carousels), taking parts from fixtures, also includes daily maintenance of coating 1/1/2000 12/31/2999
machines and maintenance of fixtures
Non-personnel costs description:
Building cost, rents, heating, IT-equipment, fixture costs, consumables, overhead
costs, technical support for fixture

6001360 Trade Merchandise inactive COGS 1/1/2000 12/31/2012

Process description:
Coating process itself, according to designated service and method, either CVD or
PVD but only for Tools segment
6001260 Coating Tool (PVD/CVD) active COGS Non-personnel costs description: 1/1/2000 12/31/2999
Equipment costs for coaters, energy, gases and consumables (targets),
depreciation, technical support, spare parts

Process description:
Coating process itself, according to designated service and method, either CVD or
PVD but only for Components segment
6001270 Coating Component active COGS Non-personnel costs description: 1/1/2000 12/31/2999
Equipment costs for coaters, energy, gases and consumables (targets),
depreciation, technical support, spare parts

Process description:
Coating process done by external suppliers (e.g. New Hard Carbon) or other SPC´s
6001280 External Coating active COGS (e.g. Diamond coatings in Luxemburg) 1/1/2000 12/31/2999
Non-personnel costs description:
External coating costs

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Pre-Cost Center. Process description:

Quality checks that need special equipment or higher effort than standard visual
inspection (e.g. microscopic analysis, measuring of coating thikness, hardness tests,
documentation, etc.) and are distrubuted to all production orders (like batch
6001290 Quality Test General active COGS quality checks) . 1/1/2000 12/31/2999
Non-personnel costs description:
Special equipment, microscope, scanning electron micrograph, hardness
measuring equipment.

Process description:
oiling surfaces of coated parts to protect them from corrosion and dust, either
done manually or by special oiling machines / devices
6001300 Conservation active COGS Non-personnel costs description: 1/1/2000 12/31/2999
equipment costs only if a special conservation device is used, otherwise only costs
for chemicals (oil)

Process description:
Visual check of coated parts, envelopping and packaging, printing delivery note,
arranging parcels / trays for shipment, create documents for shipping agents (e.g.
6001310 Outgoing active COGS waybill for parcelservice) 1/1/2000 12/31/2999
Non-personnel costs description:
Equipment costs mainly for infrastructure, same as incoming (rents, heating, ,
furniture, handling devices, packing machines, fork-lift,..)

Process description:
Quality checks that need special equipment or higher effort than standard visual
inspection (e.g. microscopic analysis, measuring of coating thickness, hardness
tests, documentation, etc.). They are distributed to the production orders which
6001320 Quality Test Customer active COGS contain this process step. 1/1/2000 12/31/2999
Non-personnel costs description:
Building cost, special equipment, microscope, scanning electron micrograph,
hardness measuring equipment

Costs for giving guarantee and warranties for product related risks. Excluding
6001330 Warranties active COGS warranty for After Sales part. 1/1/2000 12/31/2999
6005000 R&D general inactive R&D 1/1/2000 12/31/2012
International production cost and international projects belonging to production.
6001340 International Production active COGS This could also include shared production service centers (or employee pools) 1/1/2000 12/31/2999
accross borders.

6001350 Automotive Material Cost active COGS Parts bought from customer to be coated and resold to the customer 1/1/2000 12/31/2999

Obtaining purchase offers, make purchase orders, control supplier invoice to

6001370 Purchasing active COGS purchase order, cooperation with logistic and import companies, suppliers ranking, 1/1/2000 12/31/2999
negotiate prices, payment conditions, delivery terms, handling of complaints

Regrinding / resharpening of cutting tools (e.g. mills, drills, hobs, etc.) done
internally. (External regrinding costs must be included in 6001080).
Non-personnel costs description:
6001380 Internal Regrinding active COGS Regrinding equipment costs including depreciation, energy, consumables, spare 1/1/2000 12/31/2999
parts, maintenance, etc.
Direct attributable personnel cost used in regrinding process can be posted directly
to this cost center.

Heat-treatment processes done in vacuum (e.g. hardening, tempering, annealing,

6002100 HT Vacuum active COGS etc.). Equipment costs for HT vaccum machine, energy and gases. 1/1/2000 12/31/2999

Special heat-treatment and nitriding processes done in PPD machines (applying

6002110 HT PPD active COGS Pulsed-Plasma Diffusion technology). Including equipment costs for PPD machine, 1/1/2000 12/31/2999
energy, gases, spare parts and other consumables.

Special hardening processes done with laser (only contour). Equipment costs for
6002120 HT Laser Hardening active COGS Laser Hardening machine, energy. 1/1/2000 12/31/2999
Heat-treatment processes done under atmospheric pressure (e.g. hardening,
6002130 HT Atmosphere active COGS tempering, annealing, etc.). Equipment costs for HT atmosphere machine, energy 1/1/2000 12/31/2999
and gases.

6002140 HT Nitriding active COGS Nitriding processes. Equipment costs for nitriding machine, energy and gases. 1/1/2000 12/31/2999
6008060 Internal Management inactive ADMIN Not used 1/1/2000 12/31/2012

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Pick-up includes all kinds and methods of forewarding goods to the customers,
own pick-up cars and drivers as well as external suppliers / subcontractors (e.g.
external pick-up drivers, shipping agents, parcelservices, truck forewarders,
6004050 Pickup active COGS courier- / express services, etc.) 1/1/2000 12/31/2999
Non-personnel costs:
costs for own pickup vehicles (depreciation or leasing rates, taxes, fuel,
maintenance,…), shipment costs for external suppliers

Pre-Cost Center.
6900100 Production Overhead active COGS Traveling cost, telephone, consulting, car expenses (not pickup), office material, 1/1/2000 12/31/2999
allocation country production overhead

Pre-Cost Center.
6900200 Prod. Technical Support active COGS Special tools and checking devices for service technicians, EHS-equipment 1/1/2000 12/31/2999

Pre-Cost Center.
Costs for building itself, e.g. rents, insurances (fire, water, third party liability),
6900300 Production Building active COGS cleaning, maintenance / repairs, security, depreciation, disposal, heating, 1/1/2000 12/31/2999
leasehold improvements , general costs when renting.

Pre-Cost Center.
6900400 Media active COGS Costs for water, gas, electricity and waste disposal 1/1/2000 12/31/2999
6008350 Purchasing inactive ADMIN Not used (purchasing belongs to production) 1/1/2000 12/31/2012
7000100 After Sales Personnel Cost active COGS Pre-Cost Center for personnel cost. Used for allocation to After Sales cost centers. 1/1/2000 12/31/2999

7000200 After Sales Building Cost active COGS Pre-Cost Center for building cost. Used for allocation to After Sales cost centers. 1/1/2000 12/31/2999

Spare parts material cost for sold spare parts to customers. Including (allocated or
7002100 Spare Parts Material Cost active COGS direct) cost for personnel, building, etc. Also including cost for inventory write-off 1/1/2000 12/31/2999
and valuation and other general & logistic costs caused by spare parts sales.

7002400 After Sales Material active COGS Material cost for upgrades & accessories sold to customers. 1/1/2000 12/31/2999
7002500 Fixtures Material Cost active COGS Material cost for fixtures sold to customers 1/1/2000 12/31/2999
6010050 Production over-overhead inactive COGS 1/1/2000 12/31/2012
6010100 Technical support over-overhead inactive COGS 1/1/2000 12/31/2012
6010150 Quality over-overhead inactive COGS 1/1/2000 12/31/2012
6010200 Building over-overhead inactive COGS 1/1/2000 12/31/2012
6010250 Internal sales over-overhead inactive M&S 1/1/2000 12/31/2012
7002600 Sec. Hand Mach. Material Cost active COGS Material cost for second-hand machines sold to customers. Generally only at BTS. 1/1/2000 12/31/2999

Technical Service manpower & other cost. Including all costs of Service Engineers
7003200 Manpower & Other Cost active COGS for the service trips to customers (hotel, travelling, expenses, etc.) 1/1/2000 12/31/2999

Additional services cost. Including all maintenance costs for calibration of flow
7003300 Additional Services active COGS controllers, turbo pump exchanges, training and production support to customers. 1/1/2000 12/31/2999

7004100 Guarantee Spare Parts active COGS Guarantee / warranty for spare parts sales. 1/1/2000 12/31/2999
7000000 Service Staff inactive OTHER 1/1/2000 12/31/2012
7000020 Service Guarantees inactive OTHER 1/1/2000 12/31/2012
7004600 Guarantee Sec. Hand Machines active COGS Guarantee / warranty for second-hand machine sales. 1/1/2000 12/31/2999
All external sales cost of Equipment Sales. Including all costs of external sales force,
5009000 Equipment External Sales active M&S marketing & selling and management. (this can be direct or allocated cost) 1/1/2000 12/31/2999

7001000 Spare parts inactive OTHER 1/1/2000 12/31/2012

7001100 Service spare parts inactive OTHER 1/1/2000 12/31/2012
7001110 Service spare parts inactive OTHER 1/1/2000 12/31/2012
7001120 Service spare parts inactive OTHER 1/1/2000 12/31/2012
7001200 Pickup inactive OTHER 1/1/2000 12/31/2012
7001300 Service spare parts inactive OTHER 1/1/2000 12/31/2012
7001400 SP Guarantee inactive OTHER 1/1/2000 12/31/2012
7001500 SP Overhead inactive OTHER 1/1/2000 12/31/2012
Personnel cost of management (General Manager and his/her secretary/assistant,
6007000 Management (Sales) active M&S SPC country manager). Including all expenses of management (e.g. travelling, office 1/1/2000 12/31/2999
expenses, entertainment, etc.)

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Global Cost
Center Code Global Cost Center Name Status Cost Center Description Valid from Valid to

Customer visits, technical support to customer and customer care, Customer

6007050 Sales Force active M&S acquisition, sales reporting to management,customer admin together with internal 1/1/2000 12/31/2999
sales force, cooperation in exhibitions, handling customer complaints

Advertisement, Product brochures, website care, exhibitions, customer seminaries,

6007100 Marketing & Selling active M&S logos on building, cars, pickup cars etc launch of new products, customer 1/1/2000 12/31/2999
satisfaction survey
A function dealing with the planning, forecasting and marketing of a product at all
6007150 Product Management active M&S stages of the product lifecycle. It consists of product development and product 1/1/2000 12/31/2999
marketing.
7002900 Global Purch. Mat. Cost inactive OTHER 1/1/2000 12/31/2012
7003100 SP General & Logistic inactive OTHER 1/1/2000 12/31/2012
Price calculation for customer, customer support, new customer management,
6007200 Internal Sales Force active M&S offers to customers/documentation, support to accounting, invoicing maintenance 1/1/2000 12/31/2999
of the weasy standards, customer order tracking

International marketing & selling cost, international projects belonging to M&S.

6007300 International Marketing & Selling active M&S This could also include shared M&S service centers accross borders. 1/1/2000 12/31/2999

7003310 Training & Prod. Cost inactive OTHER 1/1/2000 12/31/2012

7003400 After Sales Logistic inactive OTHER 1/1/2000 12/31/2012
All external sales cost of After Sales. Including all costs of external sales force,
7005100 After Sales External Sales active M&S marketing & selling and management. (this can be direct or allocated cost) 1/1/2000 12/31/2999

7004200 Guarantee Technical inactive COGS 1/1/2000 12/31/2012

7004300 Guarantee Add. Services inactive COGS 1/1/2000 12/31/2012
7004400 Guarantee After Sale inactive COGS 1/1/2000 12/31/2012
7004500 Guarantee Fixtures inactive COGS 1/1/2000 12/31/2012
7005200 After Sales Internal Sales active M&S All internal sales force costs of After Sales. (this can be direct or allocated cost) 1/1/2000 12/31/2999

Other Cost/income for other operating expenses/income: management and trademark

6008480 Other Operating active fees, non-recurring expenses, loss on sale FA assets, other impairment losses, non- 1/1/2000 12/31/2999
Operating income related taxes, license and commission income, etc.

The application laboratory is working on tailored coating solutions for customers.

E.g. applications, special coating types and coating combinations that are needed
6005050 Application Lab active R&D for certain customer tools/components to increase it's performance and 1/1/2000 12/31/2999
consequently the manufacturing cost of the customer.

The Research and Development function includes all activities that are related to
developing new products (e.g. coating machines, painting lines, etc.) and new
6005100 R&D active R&D services (e.g. new coating types like Balinit Pertura, etc.). Including cutting and 1/1/2000 12/31/2999
testing lab used in the R&D.

7009500 Service License Fee inactive OTHER 1/1/2000 12/31/2012

7500000 Field Service inactive OTHER 1/1/2000 12/31/2012
7500010 Spare parts material inactive OTHER 1/1/2000 12/31/2012
7501100 Field Service Intern inactive OTHER 1/1/2000 12/31/2012
7501120 Field Service Guaran inactive OTHER 1/1/2000 12/31/2012
7501300 Field Service Admini inactive OTHER 1/1/2000 12/31/2012
99999900 99999900 inactive OTHER Dummy cost center used for Balance Sheet entries 1/1/2000 12/31/2013

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Cost Ctr CoCd Cost Type Name 1 Global Name Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Formula Portion/ Portion/ Portio Portion/ CC Subgroup Changes
Center Cost percent percent percent percent percent percent percent percent percent percent percent n/ percent Y/N
group Center BL5 BL5s B6 B6s B7 B8 B12 B13 B80 B7 Hou B7 BBV percen BL1
5000201 5000701 5000202 5000702 5000203 1000400 5000546 5000547 5000820 t

0005000000 5000 COGS V Miscellaneous 6003100 VARIABLE COGS 48.00 0.00 44.90 0.00 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000100 5000 OH I Tokyo sales 6007060 SALES FORCE - INDIRECT 0.00 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000200 5000 OH I Osaka sales 6007060 SALES FORCE - INDIRECT 0.00 51.60 0.00 48.40 0.00 Change
0.00 ratio0.00
marked in
0.00 0.00 0.00 0.00 0.00 Y 100.00
red
0005000300 5000 OH I Nagoya sales 6007060 SALES FORCE - INDIRECT 0.00 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000400 5000 OH I DS-In 6007200 INTERNAL SALES FORCE 0.00 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000460 5000 OH I SAM MHI 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 N 100.00
0005000470 5000 OH I AM SV Sales 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 N 100.00
0005000500 5000 COGS F Coating service 6003200 FIXED COGS 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000501 5000 OH D Coating service - Management 6007200 INTERNAL SALES FORCE 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000600 5000 COGS F System engineering 6003200 FIXED COGS 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000601 5000 OH D System engineer - Management 6007200 INTERNAL SALES FORCE 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000605 5000 OH D Thin film 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000610 5000 COGS V Field service 6003100 FIXED VAR 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000611 5000 COGS F Field service - Management 6003200 FIXED COGS 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000620 5000 COGS F Field Service TF 6003200 FIXED COGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000650 5000 OH D Management of SE&F/S 6007200 INTERNAL SALES FORCE 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000660 5000 COGS F SMJP Friction System 6003200 FIXED COGS 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000670 5000 OH D Friction Systems Sales 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000680 5000 OH D Friction Systems R&D 6005300 DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000690 5000 OH D Friction Systems Admin 6008200 OTHER FUNCTIONS 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000700 5000 OH I CSC 6005060 APPLICATIONS INDIRECT 40.00 0.00 55.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000750 5000 COGS F Logistics 6003200 FIXED COGS 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000760 5000 COGS F Procurement 6001370 PURCHASING 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000770 5000 OH I IT 6008310 IT - INDIRECT 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000800 5000 OH I VP, Director Sales 6007060 SALES FORCE - INDIRECT 0.00 48.00 0.00 44.90 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000801 5000 OH I Country President 6008070 Management - Indirect 0.00 48.00 0.00 44.90 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000900 5000 OH I HR/Administration 6008160 HR & Salaries Admin Indirect 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000901 5000 OH I Marketing 6007110 MARKETING - INDIRECT 0.00 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000902 5000 OH I Integration 6008210 OTHER FUNCTIONS - INDIRECT 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000903 5000 OH I FI Foreign Exchange Difference 6008500 BELOW EBIT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000904 5000 OH I G&A other 6008210 OTHER FUNCTIONS - INDIRECT 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000905 5000 OH D MAT MSF 6008480 OTHER OPERATING 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000906 5000 OH D TSS MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000907 5000 OH I General MSF 6008480 OTHER OPERATING 0.00 48.00 0.00 44.90 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000908 5000 OH D EQ MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00 100.00
0005000909 5000 OH D AM MAT MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000910 5000 OH D AM SV MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 N 100.00
0005000911 5000 OH I Trade control BC 6008200 OTHER FUNCTIONS -Direct 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000912 5000 OH I Application BC 6007150 PRODUCT MANAGEMENT 0.00 51.60 0.00 48.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000920 5000 OH I Finance, FPA 6008110 FINANCE AND CONTROLLING - INDI 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000950 5000 OH I Other Operating Income 6008480 OTHER OPERATING 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000951 5000 OH I Other Operating Expense 6008480 OTHER OPERATING 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000960 5000 OH I Non Operating Income & Expense 6008480 OTHER OPERATING 0.00 48.00 36.80 8.10 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
L829: Change ratio marked in red
 For 2023
Cost Center Group settings MJP2 (KSH3) COPA Assessment Cycle JP16C1 (KEU3) Sender
5000_FICO 5000920 Finance/Controlling MAT EQ MCS AM SV MAT S EQ S FS TF Hosted Re Non-Business Total Cost Center Cost Element
From or Group From or Group
5000_HR 5000900 Administration Segment 5000201 5000202 5000203 5000547 5000701 5000702 1000400 5000450 5000820 3000700
5000780 HR　(使用不可) from Segment "FREIGHTOUT" to "FIELDSVC1" unchanged
5000_FSAD 5000690 Friction Systems Admin Change 5000_FICO 36.8% 7.1% 48.0% 8.1% 100.0% 5000_FICO OSS_GCOA
5000_IT 5000770 IT Change 5000_HR 36.8% 7.1% 48.0% 8.1% 100.0% 5000_HR OSS_GCOA
5000_INTI 5000902 Integration Change 5000_IT 36.8% 7.1% 48.0% 8.1% 100.0% 5000_IT OSS_GCOA
5000_MES 5000901 Marketing Change 5000_INTI 36.8% 7.1% 48.0% 8.1% 100.0% 5000_INTI OSS_GCOA
5000_MAN 5000800 Reginal Head Change 5000_MES 51.6% 48.4% 100.0% 5000_MES OSS_GCOA
5000_INTSF Change 5000_MAN 7.1% 48.0% 44.9% 100.0% 5000_MAN OSS_GCOA
5000_INTSS 5000400 Internal sales support Not in use 5000_INTSF 0.0% 5000_INTSF OSS_GCOA
5000_SFEQ 5000601 System engineering - Management 5000_SFEQ 100.0% 100.0% 5000_SFEQ OSS_GCOA
5000_SFCS 5000501 Coating service - Management 5000_SFCS 100.0% 100.0% 5000_SFCS OSS_GCOA
5000_Other 5000950 Other Operating Income Change 5000_Other 36.8% 7.1% 48.0% 8.1% 100.0% 5000_Other OSS_GCOA
5000951 Other Operating Expense 5000_SFFS 100.0% 100.0% 5000_SFFS OSS_GCOA
5000960 Non Operating Income & Expense Change 5000_SFIN 51.6% 48.4% 100.0% 5000_SFIN OSS_GCOA
5000_SFFS 5000670 Friction Systems Sales 5000_BELOW 100.0% 100.0% 5000_BELOW OSS_GCOA
5000_SFIN 5000100 Tokyo sales 5000_OTH3 100.0% 100.0% 5000_OTH3 OSS_GCOA
5000200 Osaka sales 5000_OTH4 100.0% 100.0% 5000_OTH4 OSS_GCOA
5000300 Nagoya sales 5000_DEVED 100.0% 100.0% 5000_DEVED OSS_GCOA
5000_BELOW 5000903 FI Foreign Exchange Difference Change 5000_OTHFI 36.8% 7.1% 48.0% 8.1% 100.0% 5000_OTHFI OSS_GCOA
5000_OTH3 5000905 M&T MSF 5000SFTF 100.0% 100.0% 5000SFTF OSS_GCOA
5000_OTH4 5000906 TSS MSF Change 5000_LOG 51.6% 48.4% 100.0% 5000750 SMJP_FS
5000_DEVED 5000680 Friction Systems R&D 5000_FSAD 100.0% 100.0% 5000_FSAD OSS_GCOA
5000_OTHFI 5000904 G&A other 5000_RECL 100.0% 100.0% 5000000 97100022
5000SFTF 5000605 Thin film Change 5000_INTSS 51.6% 48.4% 100.0% 5000_INTSS OSS_GCOA
5000_OTH5 5000907 General MSF Change 5000_OTH5 7.1% 48.0% 44.9% 100.0% 5000_OTH5 OSS_GCOA
5000_APLI 5000700 CSC Change 5000_APLI 40.0% 55.0% 5.0% 100.0% 5000_APLI OSS_GCOA
5000_MAN2 5000801 President Change PRODBC 48.0% 44.9% 7.1% 100.0% 5000000 53114020
5000_OTH6 5000908 EQ MSF Change 5000_MAN2 7.1% 48.0% 44.9% 100.0% 5000_MAN2 OSS_GCOA
5000_OTH7 5000909 AM MAT MSF 5000_OTH6 100.0% 100.0% 5000_OTH6 OSS_GCOA
5000_OTH8 5000910 AM SV MSF 5000_OTH7 100.0% 5000_OTH7 OSS_GCOA
5000_OTH9 5000911 Trade control BC 5000_OTH8 100.0% 100.0% 5000_OTH8 OSS_GCOA
5000_OTH10 5000912 Application BC Change 5000_OTH9 36.8% 7.1% 48.0% 8.1% 100.0% 5000_OTH9 OSS_GCOA
5000_SFAM 5000460 AM MAT Sales Change 5000_OTH10 51.6% 48.4% 100.0% 5000_OTH10 OSS_GCOA
5000_SFAM2 5000470 AM SV Sales 5000_SFAM 100.0% 100.0% 5000_SFAM OSS_GCOA
5000_SFEQS 5000650 Management of SE & F/S 5000_SFAM2 100.0% 100.0% 5000_SFAM2 OSS_GCOA
Change 5000_PROC 51.6% 48.4% 100.0% 5000760 SMJP_FS
5000_SFEQS 100.0% 100.0% 5000_SFEQS OSS_GCOA

5000_COGSF 5000500 Coating service

5000600 System engineering Cost Element Group (KAH3)
5000611 Field service - Management OSS_GCOA
5000620 Field service –TF
5000660 SMJP Friction System
5000750 Logistics
5000760 Procurement
5000_COGSV 5000000 Miscellaneous IT Allocation Settings MJP_AC (KSU3) can be mainteined by ourselves
5000610 Field service IT
Cost Ctr CoCd Cost Type Name 1 Global Name Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Portion/ Formula Portion/ Portion/ Portio Portion/ CC Subgroup Changes
Center Cost percent percent percent percent percent percent percent percent percent percent percent n/ percent Y/N
group Center BL5 BL5s B6 B6s B7 B8 B12 B13 B80 B7 Hou B7 BBV percen BL1
t
0005000000 5000 COGS V Miscellaneous 6003100 VARIABLE COGS 46.90 0.00 44.90 0.00 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000100 5000 OH I Tokyo sales 6007060 SALES FORCE - INDIRECT 0.00 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000200 5000 OH I Osaka sales 6007060 SALES FORCE - INDIRECT 0.00 51.10 0.00 48.90 0.00 Change
0.00 ratio
0.00 marked
0.00in 0.00 0.00 0.00 0.00 Y 100.00
red
0005000300 5000 OH I Nagoya sales 6007060 SALES FORCE - INDIRECT 0.00 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000400 5000 OH I DS-In 6007200 INTERNAL SALES FORCE 0.00 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000460 5000 OH I AM MAT Sales SAM MHI 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 Y 100.00
0005000470 5000 OH I AM SV Sales 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 N 100.00
0005000500 5000 COGS F Coating service 6003200 FIXED COGS 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000501 5000 OH D Coating service - Management 6007200 INTERNAL SALES FORCE 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000600 5000 COGS F System engineering 6003200 FIXED COGS 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000601 5000 OH D System engineer - Management 6007200 INTERNAL SALES FORCE 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000605 5000 OH D Thin film 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000610 5000 COGS V Field service 6003100 FIXED VAR 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000611 5000 COGS F Field service - Management 6003200 FIXED COGS 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000620 5000 COGS F Field Service TF 6003200 FIXED COGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000650 5000 OH D Management of SE&F/S 6007200 INTERNAL SALES FORCE 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000660 5000 COGS F SMJP Friction System 6003200 FIXED COGS 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000670 5000 OH D Friction Systems Sales 6007050 SALES FORCE 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000680 5000 OH D Friction Systems R&D 6005300 DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000690 5000 OH D Friction Systems Admin 6008200 OTHER FUNCTIONS 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000700 5000 OH I CSC 6005060 APPLICATIONS INDIRECT 43.00 0.00 52.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000750 5000 COGS F Logistics 6003200 FIXED COGS 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000760 5000 COGS F Procurement 6001370 PURCHASING 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000770 5000 OH I IT 6008310 IT - INDIRECT 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000800 5000 OH I VP, Director Sales 6007060 SALES FORCE - INDIRECT 0.00 46.90 0.00 44.90 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000801 5000 OH I Country President 6008070 Management - Indirect 0.00 46.90 0.00 44.90 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000900 5000 OH I HR/Administration 6008160 HR & Salaries Admin Indirect 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000901 5000 OH I Marketing 6007110 MARKETING - INDIRECT 0.00 51.10 0.00 48.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000902 5000 OH I Integration 6008210 OTHER FUNCTIONS - INDIRECT 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000903 5000 OH I FI Foreign Exchange Difference 6008500 BELOW EBIT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N -
0005000904 5000 OH I G&A other 6008210 OTHER FUNCTIONS - INDIRECT 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000905 5000 OH D MAT MSF 6008480 OTHER OPERATING 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000906 5000 OH D TSS MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000907 5000 OH I General MSF 6008480 OTHER OPERATING 0.00 46.90 0.00 44.90 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00
0005000908 5000 OH D EQ MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 100.00 100.00
0005000909 5000 OH D AM MAT MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000910 5000 OH D AM SV MSF 6008480 OTHER OPERATING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 N 100.00
0005000911 5000 OH I Trade control BC 6008200 OTHER FUNCTIONS -Direct 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000912 5000 OH I Application BC 6007150 PRODUCT MANAGEMENT 57.00 0.00 31.00 0.00 12.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N 100.00
0005000920 5000 OH I Finance, FPA 6008110 FINANCE AND CONTROLLING - INDI 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000950 5000 OH I Other Operating Income 6008480 OTHER OPERATING 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000951 5000 OH I Other Operating Expense 6008480 OTHER OPERATING 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
0005000960 5000 OH I Non Operating Income & Expense 6008480 OTHER OPERATING 0.00 46.90 36.80 8.10 8.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y 44.90 100.00
L829: Change ratio marked in red
 For 2022
Cost Center Group settings MJP2 (KSH3) COPA Assessment Cycle JP16C1 (KEU3) Sender
5000_FICO 5000920 Finance/Controlling MAT MAT S EQ EQ S MCS AM MAT AM SV FS TF Hosted Re Non-Business Total Cost Center Cost Element
From or Group From or Group
5000_HR 5000900 Administration Segment 5000201 5000701 5000202 5000702 5000203 5000546 5000547 1000400 5000450 5000820 3000700
5000780 HR　(使用不可) from Segment "FREIGHTOUT" to "FIELDSVC1" unchanged
5000_FSAD 5000690 Friction Systems Admin Change FICO 5000_FICO 46.9% 36.8% 8.1% 8.2% 100.0% 5000_FICO OSS_GCOA 44.9%
5000_IT 5000770 IT Change HR 5000_HR 46.9% 36.8% 8.1% 8.2% 100.0% 5000_HR OSS_GCOA 44.9%
5000_INTI 5000902 Integration Change IT 5000_IT 46.9% 36.8% 8.1% 8.2% 100.0% 5000_IT OSS_GCOA 44.9%
5000_MES 5000901 Marketing Change Integration 5000_INTI 46.9% 36.8% 8.1% 8.2% 100.0% 5000_INTI OSS_GCOA 44.9%
5000_MAN 5000800 Reginal Head Change Marketing 5000_MES 51.1% 48.9% 100.0% 5000_MES OSS_GCOA
5000_INTSF Change Reginal Head 5000_MAN 46.9% 44.9% 8.2% 100.0% 5000_MAN OSS_GCOA
5000_INTSS 5000400 Internal sales support Not in use 5000_INTSF 0.0% 5000_INTSF OSS_GCOA
5000_SFEQ 5000601 System engineering - Management SE Management 5000_SFEQ 100.0% 100.0% 5000_SFEQ OSS_GCOA
5000_SFCS 5000501 Coating service - Management CS Management 5000_SFCS 100.0% 100.0% 5000_SFCS OSS_GCOA
5000_Other 5000950 Other Operating Income Change Other Operating 5000_Other 46.9% 36.8% 8.1% 8.2% 100.0% 5000_Other OSS_GCOA 44.9%
5000951 Other Operating Expense Friction Sales 5000_SFFS 100.0% 100.0% 5000_SFFS OSS_GCOA
5000960 Non Operating Income & Expense Change Sales 5000_SFIN 51.1% 48.9% 100.0% 5000_SFIN OSS_GCOA
5000_SFFS 5000670 Friction Systems Sales FX 5000_BELOW 100.0% 100.0% 5000_BELOW OSS_GCOA
5000_SFIN 5000100 Tokyo sales Change M&T MSF 5000_OTH3 100.0% 100.0% 5000_OTH3 OSS_GCOA
5000200 Osaka sales TSS MSF 5000_OTH4 100.0% 100.0% 5000_OTH4 OSS_GCOA
5000300 Nagoya sales Friction R&D 5000_DEVED 100.0% 100.0% 5000_DEVED OSS_GCOA
5000_BELOW 5000903 FI Foreign Exchange Difference Change G&A Other 5000_OTHFI 46.9% 36.8% 8.1% 8.2% 100.0% 5000_OTHFI OSS_GCOA 44.9%
5000_OTH3 5000905 M&T MSF TF 5000SFTF 100.0% 100.0% 5000SFTF OSS_GCOA
5000_OTH4 5000906 TSS MSF Change Logistics 5000_LOG 51.1% 48.9% 100.0% 5000750 SMJP_FS
5000_DEVED 5000680 Friction Systems R&D Friction Admin 5000_FSAD 100.0% 100.0% 5000_FSAD OSS_GCOA
5000_OTHFI 5000904 G&A other Reclassification 5000_RECL 100.0% 100.0% 5000000 97100022
5000SFTF 5000605 Thin film Change DS-in 5000_INTSS 51.1% 48.9% 100.0% 5000_INTSS OSS_GCOA
5000_OTH5 5000907 General MSF Change General MSF 5000_OTH5 46.9% 44.9% 8.2% 100.0% 5000_OTH5 OSS_GCOA
5000_APLI 5000700 CSC Change CSC 5000_APLI 43.0% 52.0% 5.0% 100.0% 5000_APLI OSS_GCOA
5000_MAN2 5000801 President Change PRODBC PRODBC 46.9% 44.9% 8.2% 100.0% 5000000 53114020
5000_OTH6 5000908 EQ MSF Change President 5000_MAN2 46.9% 44.9% 8.2% 100.0% 5000_MAN2 OSS_GCOA
5000_OTH7 5000909 AM MAT MSF Change EQ MSF 5000_OTH6 100.0% 100.0% 5000_OTH6 OSS_GCOA
5000_OTH8 5000910 AM SV MSF AM MAT MSF 5000_OTH7 100.0% 100.0% 5000_OTH7 OSS_GCOA
5000_OTH9 5000911 Trade control BC AM SV MSF 5000_OTH8 100.0% 100.0% 5000_OTH8 OSS_GCOA
5000_OTH10 5000912 Application BC Change Trade control BC 5000_OTH9 46.9% 36.8% 8.1% 8.2% 100.0% 5000_OTH9 OSS_GCOA 44.9%
5000_SFAM 5000460 AM MAT Sales Application BC 5000_OTH10 57.0% 31.0% 12.0% 100.0% 5000_OTH10 OSS_GCOA
5000_SFAM2 5000470 AM SV Sales Change AM MAT Sales 5000_SFAM 100.0% 100.0% 5000_SFAM OSS_GCOA
5000_SFEQS 5000650 Management of SE & F/S AM SV Sales 5000_SFAM2 100.0% 100.0% 5000_SFAM2 OSS_GCOA
Change Procurement 5000_PROC 51.1% 48.9% 100.0% 5000760 SMJP_FS
New! SE Mgt Sales 5000_SFEQS 100.0% 100.0% 5000_SFEQS OSS_GCOA

5000_COGSF 5000500 Coating service

5000600 System engineering Cost Element Group (KAH3)
5000611 Field service - Management OSS_GCOA
5000620 Field service –TF
5000660 SMJP Friction System
5000750 Logistics
5000760 Procurement
5000_COGSV 5000000 Miscellaneous IT Allocation Settings MJP_AC (KSU3) can be mainteined by ourselves
5000610 Field service IT