In the manufacturing industry, unit cost accounting models are widely used and represented in corresponding standard software. In contrast, due to typically high structural cost shares in service companies, unit or product cost accounting systems are rather rare. However, it is precisely here, due to global competition and the accompanying standardization and industrialization of service delivery, that it is necessary to reduce the unit costs of service production. Productivity metrics as input-output relationships and financial metrics, for example within the framework of cost center accounting, do not provide the same insights as unit or product cost accounting models. Today, business intelligence applications are available that make these product cost accounting models relatively easy to manage and meet the specific requirements of service delivery.