Expense centers may only be linked to which of the following?

The selection of project center as the correct answer is based on the operational framework of expense centers within medical logistics. An expense center is typically associated with a specific project or initiative, reflecting the costs incurred in order to effectively manage resources, budget, and financial oversight.

By linking expense centers to project centers, organizations can track expenditures more precisely, ensuring that costs are accounted for in relation to the specific objectives and milestones of a project. This allows for better budgeting, resource allocation, and accountability within the context of healthcare logistics.

The other options, while they serve important functions in logistics and inventory management, do not directly correlate with the concept of expense centers in the same way. For example, an inventory list focuses on the items available, and a source of supply pertains to procurement channels, while catalog records contain details about products or services. These elements are essential for logistics operations but do not engage in the financial tracking and budgeting aspects that expense centers with project centers inherently do. Therefore, linking expense centers primarily to project centers allows organizations to maintain clarity in financial management related to specific operational activities.