---
title: "Flow of costs"
slug: "bc-the-flow-of-costs"
description: "Learn about Direct Unit Costs in project budgeting, purchasing processes, and how costs flow from planning to purchase lines effectively."
tags: ["BC", "Business Central", "Concept", "IEM", "Industrial Equipment Manufact.", "PCS", "Project Control Suite"]
updated: 2026-06-25T07:57:34Z
published: 2026-06-25T09:59:17Z
canonical: "docs.staedean.com/bc-the-flow-of-costs"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://docs.staedean.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Flow of costs

## Direct unit costs

When items and resources are inserted on the ProjectBudget or planning line:

- The **Last Direct Unit Cost** from the **Item card** is copied to the **Direct Unit Cost (LCY)** on the ProjectBudget or planning line.
- The **Direct Unit Cost** from the **Resource card** is copied to the **Direct Unit Cost (LCY)** on the ProjectBudget or planning line.
- The above is overruled when a **Default Purchase Price List** is specified in Projects Setup.
- The **Direct Unit Cost** in the **ProjectPlanning** line is not editable and is therefore for information only.

## Purchasing

- Items are purchased through the **Order Planning** action, which creates a requisition line.
- The **Unit Cost** from the **ProjectPlanning** line is copied to the **Unit Cost** of the requisition line.
- The **Unit Cost** of the requisition line is copied to the **Direct Unit Cost** of the purchase line.
  - This procedure is specific to Advanced ProjectManagement to ensure that the **Unit Cost** from the **ProjectPlanning** line flows to the **Direct Unit Cost** on the purchase line.
- For non-inventory items, service items, and resources, you can create a direct purchase order without **Order Planning**.
  - In this scenario, the **Unit Cost** from the **ProjectPlanning** line is copied to the **Direct Unit Cost** on the purchase line, in line with Microsoft Dynamics 365 Business Central.

## Related

- [Design details](/bc-design-details-pcs.md)
- [Project Control Suite](/bc-project-control-suite.md)
- [Item card extensions](/bc-item-card-extensions.md)