Exist "attribute-based costing"?

Hi everyone,
I am just wondering whether Attribute-based costing is exist in ServiceNow, or not,,,

From Attribute-based pricing point of view, depending on the selected attribute's value, we can adjust the price of the product.
Then, I am thinking that this should be same as the cost. the cost can be adjustable depending on the attributes, but I couldn't find any information related to "Attribute-based costing".

Is it possible to set "Attribute-based costing"?
or is this idea wrong?

Thanks!