“…The basic components in this methodology are costs of direct activities, which are cost drivers assigned to the produced elements, sets, products, etc. According to the information generated on different stages of production process design, aided by the CAx system (computer aided …), or the information stored in databases [12,13], the code of conduct depends on the possibility of determining a set of cost drivers. Therefore, it is vital to establish such manufacturing process parameters for particular product structure levels (elementary objects, elements, sub-sets, sets and the whole product), which unambiguously determine the values of the variables specifying cost components together with the manner of their estimation.…”