Booking Units

General concept

Booking units (sometimes abbreviated as BEH [Buchungseinheiten]) are a standardized accounting and allocation mechanism used in shared-service environments, particularly in information technology (IT), cloud computing, and other resource-based services. They provide a common quantitative measure for planning, consuming, and charging for services whose underlying costs are heterogeneous or variable. Booking units are not a physical resource themselves; rather, they represent an abstracted unit of consumption that aggregates multiple cost drivers into a single, comparable metric.