English to Italian Bus/Financial Accounting Esecuzione di bilancio

"Penalizzare" o "svantaggiare" mi sembrano fuori luogo in un contesto del genere:

2A slight adjustment was performed in the Product unit costs presented during the 52nd Budget Committee meeting. The amount of EUR 0.3 million was allocated to IP Strengthening when these were indirect costs that should have been allocated to products.

In addition, the Office has been able to compute and allocate the real salaries paid to activities instead of using average salaries, which increases the rigor and transparency of the product cost and ABB structure. This adjustment has however ** penalised the unitary costs ** of products with higher grades staff in charge for activities such as Appeals."