Difference between work center & main work center.

SAP Definition for Work Center:

An organizational unit that defines where and when an operation must be performed.
The work center has an available capacity. The activities performed at or by the work center are valuated by charge rates, which are determined by cost centers and activity types. Work centers can be:
- Machines
- People
- Production lines

Main work center for maintenance tasks.
Key which uniquely identifies the responsible work center for this technical object.
Definition: responsible work center:
- Plant Maintenance (PM).
- A work center that is in charge when a maintenance task is performed.

Difference between cost center and work center.

Cost center is place where you incur your costs.

Work center is a place where an operation is performed by a person/machine (group).

Link between them:

The activities performed at or by the work center are valuated using charge rates which are defined/determined by cost centers and activity types. 

What is meant by work center category?  What is the link between work center category and work center? How to configure? What is the tcode for that?

Basically work center category decides the capacity (means ability to do work). The category defines the activity type for costing and scheduling the categories mainly we come accross in the production are labour and machine. Hence to define labour cost, machine cost and setup cost we define work center category to create work center and we enter defaults therein. For a period of time if there are no much changes we generally prefer production line, and if there are much changes in the production we prefer activity type for individual order which we call production order. By this you can understand cat type 001 for machine and cat type for labour.

Work center category used to define which screen selection & field selection for a particular work center.

OP40 is the T. Code for Work Center Category.

With reference to the Work Center category, you will know which type of Work Center it is. Either a Machine Work center or Production line or Plant maintenance etc. will be known.

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