Выражение встречается в следующем контексте:

Если объяснять на пальцах, то шифр затрат - это то, что употребляется для связи между управленческим и бухгалтерским учетом ... есть ли что либо соответствующее в английском?

Заранее спасибо

Also

In developing or implementing a system of cost accounts, an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information. Particular cost accounts are used to indicate the expenditures associated with specific projects and to indicate the expenditures on particular items throughout an organization. These are examples of different perspectives on the same information, in which the same information may be summarized in different ways for specific purposes. Thus, more than one aggregation of the cost information and more than one application program can use a particular cost account. Separate identifiers of the type of cost account and the specific project must be provided for project cost accounts or for financial transactions. As a result, a standard set of cost codes such as the MASTERFORMAT codes described in Chapter 9 may be adopted to identify cost accounts along with project identifiers and extensions to indicate organization or job specific needs. Similarly the use of databases or, at a minimum, inter-communicating applications programs facilitate access to cost information, as described in Chapter 14.

the link is

http://www.ce.cmu.edu/pmbook/12_Cost_Control,_Monitoring,_and_Accounting.html