In an internal order, where can you identify the receivers of accumulated costs?

In an internal order, the receivers of accumulated costs can be identified during the settlement process. When costs are posted to an internal order, they accumulate over time. At the end of the project or when it's deemed necessary, these costs are settled to different receivers that can be cost centers, profit centers, or other cost objects.

The settlement is crucial as it specifies where these accumulated costs will be allocated in the financial records. This process helps organizations track and manage costs associated with specific internal orders effectively. By using settlements, a company ensures that the expenses recorded against an order are appropriately allocated to the right parts of the organization for accurate financial reporting.

Cost centers, profit centers, and cost objects serve different functions within the broader framework of cost controlling. While they can indeed receive costs as part of the settlements, they do not specifically identify where the costs are accumulated over the life of the internal order. The settlement clearly defines the flow of those accumulated costs, making it the correct choice among the options.