GlossaryEN1 min readUpdated: Jun 26, 2026

warehouse cost center

Unlike a general overhead cost center, a warehouse cost center captures exclusively the expenditures arising from goods storage operations.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://de.wikipedia.org/wiki/Kostenstelle

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Unlike a general overhead cost center, a warehouse cost center captures exclusively the expenditures arising from goods storage operations. These include rent or depreciation for storage space and infrastructure, warehouse staff wages, energy and utility costs, insurance, inventory shrinkage, and physical count variances. In management accounting, this clear delineation allows logistics costs to be allocated transparently to individual products, clients, or services. Where a company operates multiple locations, a separate cost center is maintained per warehouse, enabling site-by-site profitability comparisons. As such, the warehouse cost center is a key instrument for pricing warehousing services and controlling logistics expenditure.

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warehouse cost center

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Related Terms

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border terminal cost center

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