A somewhat specialized financial system process is called allocation.
As noted in this introduction to the series, usually financial reporting is about accumulating business events to measure things over time. But allocation processes establish relationships between naturally unrelated business events, such as costs to build a factor and the cost of the factory attributable to individually produced units within it.
This is episode 180 of Conversations with Kip, the best financial system vlog there is. Literally learn more–about ledgers and financial systems–at FinancialSystemsEducation.com.
Next episode in the Allocation Series: Complexity of Allocation Processes
Watch all episodes in order at the Conversations with Kip Playlist.