# Work centres

A Work centre represents a piece of equipment, machinery or any type of resource that is used to manufacture goods. Examples of Work centres include a drill, lathe, moulding machine, oven or assembly bench.

The manufacturing process for every item that you make can be broken down into distinct steps, each of which requires a piece of equipment or manufacturing resource to complete. For example, to manufacture a gardening tool, the following steps may be required:

- Cut steel
- Weld parts together
- Galvanise
- Paint
- Package finished tool