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The German term must be unusual too. Only 31 Alta Vista hits in German. I expected to find it easily but 5 business/econ/accounting/SAP dictionaries did not contain the German term, so all I can offer is what my feeling was before I looked: "cost item" - this is backed up by 4500 Alta Vista hits. The sites below do not translate it but the contexts still say "cost item" to me.
"Dazu gehören insgesamt sechs Kostenposten, u.a. Aufwendungen für Administrations- und Wertpapierverwaltung (Depotbankvergütung) und sonstige Kosten, die deshalb kaum miteinander verglichen werden können, weil die Einzelfonds unterschiedliche Abrechnungsperioden vornehmen."