Cost Codes

is a master list of numbers and titles classified by work results. It is primarily used to organize project manuals and detailed cost information, and to relate drawing notations to specifications.

Most general contracting firms use the CSI Masterformat coding scheme for their cost codes, to match project specifications. We’ve made our cost codes available here on this page.

By definition, a cost account is an identified level at a natural intersection point of the work breakdown structure and the organizational breakdown structures (OBS) at which functional responsibility for the work is assigned, and actual direct labor, material, and other direct costs are compared with actual work performed for management control purposes.

-Kerzner, Harold (2013) Project Management. Hoboken, New Jersey: John Wiley & Sons, Inc.

48 Division Cost Codes