Know-How Exchange : Student Questions

I believe you are refering to something similar to activity based costing which is:
Activity based costing (ABC) attempts to create the big picture—crystal-clear, full, and
accurate—by painting assorted little pictures.
• ABC identifies the relationship between a business activity and all the resources
needed to conduct it by assigning costs to each of those resources, thus presenting
the true total expense of the entire activity.
• ABC can account for so-called “soft” or indirect operating costs, and thus produce
a more revealing, and perhaps startlingly different, financial picture than other
accounting methodologies such as standard costing might offer.
• Used properly, ABC helps management better to distinguish operations that add
value from those that do not, permitting more informed decisions about such
matters as pricing, product mix, capital investments, and organizational change.
• In turn, ABC’s advocates praise it as a more effective tool to identify and control
costs, improve productivity, and increase profits.

Here is a link to a detailed article on it. Hope this helps.

https://i.i.com.com/cnwk.1d/i/bnet/Calculating_Activity_Based_Costing.pdf