Organizational structure
In one sentenceA chart showing the business's departments, sections and jobs, who reports to whom, and the lines of authority and responsibility between the different levels.
Simply put
The organizational structure answers two questions: which departments and jobs exist? And who reports to whom?
For the accountant: linking each department in the structure to a cost center lets you allocate salaries and expenses to departments and see the cost of each department and the profitability of each branch.
Example
A pharmacy chain drew its structure: general management, then purchasing, finance and branches, with a responsible pharmacist under each branch. Then it made each branch a cost center that its employees' salaries are charged to.
Don't confuse it with
Job descriptionThe structure shows where a job sits and whom it reports to, while the job description shows its tasks and requirements.
in FullScreen ERP
Cost centers in General accounts show the profitability of each branch, project or department. General accounts