Cost object
Something to which costs are assigned From Wikipedia, the free encyclopedia
A cost object is a term used primarily in cost accounting to describe something to which costs are assigned.[1] Common examples of cost objects are product lines, geographic territories, customers, departments or anything else for which management would like to quantify cost.[2]
 | This article possibly contains original research. (January 2008) |
The use of cost objects is common within activity based costing and Grenzplankostenrechnung systems.[citation needed]
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