English to Portuguese Bus/Financial Finance (general)

1) In order to get transparency in P&L statement and financial figure, which define management incentives, it is agreed within the Group that a coherent and common recharging process of indirect costs is adding value to the governance of the company.
2) The Recharging process is built up on the following structuring principle: Time writing and cost follow-up by destination ("activities") is to be implemented throuhout the group. It covers 2 main steps:
- the recharging of indirect costs to Statutory P&L (Contracts, operational units...)

3) Recharging costs within the organization
Costs originate from different origins within the organization:
- Group costs
- Business division costs ....