(Service Strategy) The lowest level of category to which Costs are assigned, Cost Units are usually things that can be easily counted (e.g. staff numbers, software licences) or things easily measured (e.g. CPU usage, Electricity consumed). Cost Units are included within Cost Elements. For example a Cost Element of ?expenses? could include Cost Units of Hotels, Transport, Meals etc.
source: ITIL Resources
published: 2009-07-06 14:17:27