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https://help.tallysolutions.com/docs/te9rel61/Reports/MIS_Reports/Cost_Centre_Break-up.htm

Cost Centre Break-up

Cost centre Break-up shows the ledger accounts that are used in vouchers, the cost centre they were allocated to, their total transaction values and the balance. If you consider only the revenue accounts, the Cost Centre break-up becomes the Profit or Loss statement of activities for the cost centre, and hence a powerful performance statement.

To access the Cost Centre Break-up screen

1.    Go to Gateway of Tally > Display > Statements of Accounts > Cost Centres > Cost Center Break-up

2.    Select a cost centre, e.g. Finance

3.    Click F1: Detailed to see the ledgers.

The Breakup of Cost Centre report will be displayed as shown.

Use the button F5:Led-wise on the button bar to view the report in the alphabetic order of ledger accounts.

A columnar Cost-centre breakup enables comparison of two or more cost centres and assessment of their relative performance.  Use New Column (Alt+C) to bring up the data of another cost centre for comparison alongside. Drill down for further details.