Cost centers: recording and allocation

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Prepare budget and approved expense allocation rules.

Completing and checking data

1. Open “Cost centers” and stay in “Catalog” to add or correct a center. Search for the existing entry before creating a new one.
2. For an existing centre, select the row and choose “Edit row details” in its details and options window. Once the centre has been used in an allocation, only its name can be corrected; the code, type and historical hierarchy remain protected.
3. Check the pop-up form and save the center. For another center, close the form and start editing the corresponding row separately.
4. Review ‘Master data’, ‘Allocations’ and ‘Profit or loss by centre’. Check the allocation basis and total allocated against the original expense without duplicating its value.
5. In “Allocations”, use “Allocate” to allocate an eligible amount and check the basis before “Confirm allocation”. For a confirmed allocation, use “Correct” and review the corrective version. In “Result by centre”, compare the calculated totals without rewriting cells. Income and expense closing entries are not allocated again. If there are no eligible amounts in the interval, the coverage percentage remains uncalculated.
   • Managerial situations

The center catalog is saved through a controlled process, while allocations and results remain traceable to the transactions that produced them.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You want to track Warehouse and Office expenses separately. Define the cost centres and check the allocation of a supported RON 1,000 expense: RON 600 to Warehouse and RON 400 to Office. The allocated total must remain RON 1,000; correct calculated results at the allocation source.

Frequently asked questions and solutions

You cannot change a center’s code, type, or parent.

Check whether the center already has allocations. To preserve history, correct only its name or create a justified new center and use it for future operations.

A result or allocation is incorrect.

First check the document and amount to allocate. If the source is correct, open “Allocations”, choose “Correct” for the confirmed allocation and check centres and amounts before “Confirm corrective version”. For a reversed entry, the original allocation remains in its period's history; allocate the correction against the reversing entry on its date.

There are two similar Catalog records. How should I choose?

Compare identification and details determining the record’s purpose: code, partner, unit, stock location or period as applicable. Check documents using each record. Choose the record reflecting reality; do not rename or remove a used record merely to hide a duplicate.