A proposal to follow up costs using the connection between EDH (destinations) and BHT (activities)

External constraints like budget for material and personnel may be set outside the Division. However, the Division may measure the main output of its activities to justify the need for its resources and to maintain an optimal allocation of the resources within the Division. Before using resources (material + personnel = money) the expected output/performance should be defined. This will help us to allocate the resources where best needed and also to justify the need for resources. Possible deviations of expected output/performance may be caused by factors that should be known in advance or could not be known in advance. Deviations should be regarded as something positive - a possibility for a continuous improvement. This paper tries to show how one may use one available dimension in the financial system (EDH-BHT) to track deviations and follow up the costs.