Articial Building Intelligence with iTWO fm

costs can be classified according to three perspectives: cost elementscost centres and cost units. The cost unit indicates for which purpose, i.e. for which product or sub-product for which the costs were incurred. Individual characteristics of specific products are defined as cost units. This means that a product can be defined by one or more cost units. A complete overview of all cost units with a mostly numerical system can be found in the cost unit plan, which is part of the chart of accounts. The sum of all products with their possible characteristics and Key figures and any quality features are usually presented in a product catalogue at the level of a department.

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