The knowledge asset is, as can be seen in Fig. 2, embodied in a resource that is consumed in production. The cost of a resource is determined according to the consumption of the resource
in production. The cost per product of a resource is determined according to the level of consumption of the resource by the activity that produces the product. In short, to determine the cost per product of a knowledge asset we have to determine the cost per product of the
resource that embodies the knowledge asset, and this cost can be derived from the cost per product per activity of each activity that consumes the resource