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бухгалтерский учет
прослеживаемые [делимые, идентифицируемые] издержки [затраты] (затраты, которые однозначно соотносятся с конкретной продукцией или услугами, их можно отнести на определенный продукт или количество продукции, (напр. расходы на материалы, зарплата))
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Traceability is the capability to trace something. In some cases, it is interpreted as the ability to verify the history, location, or application of an item by means of documented recorded identification.
Other common definitions include the capability (and implementation) of keeping track of a given set or type of information to a given degree, or the ability to chronologically interrelate uniquely identifiable entities in a way that is verifiable.
Traceability is applicable to measurement, supply chain, software development, healthcare and security.