# COST02-BP03: Implement an account structure

## Description

Organize accounts cho cost allocation và governance.

## Implementation Guidance

- Separate accounts by environment
- Use accounts for cost boundaries
- Implement consolidated billing
- Apply organizational policies
- Enable cross-account reporting

## Risk Level

Low - Poor structure complicates cost allocation.

## Related Best Practices

- [COST02-BP04](COST02-BP04-Groups-Roles.md)
- [COST03-BP03](../COST03-Resources-Cost-Effective/COST03-BP03-Cost-Attribution.md)
