The functional business output cost unit e.g. invoice, stock picking list, report, for which a charge will be made.

Functional unit within the Finance/Administration Section responsible for collecting all cost data, performing cost effectiveness analyses, and providing cost estimates and cost saving advice.

Functional unit within the Finance/Administration Section responsible for tracking costs, analyzing cost data, making cost estimates, and recommending cost-saving measures.

A unit of product or service in relation to which costs are ascertained.

a product or service for which we want to find a total cost

a measured amount of a product or service used for the expression of the costs of that product or service.

See Cost Element.