Its a very generic question and the generic answer could be that the business process derives the usage of financial data for costing...
Some examples like if the business wants to capitalize their variances, or want to perform a cross charge to transfer the warehousing cost...
Another example could be, how do they pay the employees and how the business wants to make that expense part of the cost
Third example could be how production and non-production cost centers transform into departmental overheads in cost..
Hope this helps.