How to capture cost ?

Hello ,

Here is my question in CO and i really hope that someone can help to decide.

Here is the scenario.

Company X,They have locations in 3 countries.  3 -Unit= Food , Plastics , Agriculture. They provide different  training / exercise for safety in all this country and all this units.They spending lots of money on this exercises. It is recurring training that happens every year.

At this moment we are capturing cost by creating WBS. We like to know if there is any other way to capture cost by not

using WBS.

How to capture cost by country, by unit and by exercise?

Thanks,

Raj