Abstract: A process template is provided to enhance the evaluation and control of an organization's costs, utilizing three layers. The first layer provides a user interface that accepts language-dependent function names and descriptions utilizing different editors for cells within the template. The second layer utilizes a parser to check the syntax of the functions and create control blocks that are internal representations of the functions. The third layer handles the physical storage of the template and generates an executable report. A flexible link to different cost objects is created so that an evaluation within different costing applications may occur. As the sender objects and the quantities are determined during the evaluation, a sophisticated, demand-driven cost assignment from a receiver point of view occurs.