budget element

Budget elements are the same as resources -- the people, materials, or other entities needed to do the work of the program.

For example, Engineer, Technician, Travel, and Pipe can all be budget elements.

These budget elements can be validated against a Resource Breakdown Structure (RBS).

Budget elements are typically assigned to a work package, but can also be defined at the cost account level.

SOURCE: welcom.com

The resources i.e. the people, materials, or other entities needed to do the work of the program.

Budget elements are typically assigned to a work package, but can also be defined at the cost account level.

SOURCE: apm.com