Cost analysis

This analysis is intended to determine the costs related to the functions performed by the parties to the transaction, the assets they employ and the risks they assume. The costs taken into account are forecast or certain costs (e.g. the purchase of real estate).

A sound cost analysis makes it possible to establish the cost base for mark-up based methods and to demonstrate that the costs charged to the recipient within the group are costs actually incurred in connection with a specific service. See the cost plus method.