Cost object

Last updated: 28.03.2016

Cost object is an item (object) to which costs are separately measured.

Cost object can be a cost center, cost unit, department, process, activity etc.

Pomohl Vám tento článek? Ohodnoťte jej prosím.

1 = nejhorší, 10 = nejlepší

1 2 3 4 5 6 7 8 9 10
Komentář

Related articles
Division of costs to various categories Direct (prime) costs Direct material costs Direct labor costs Indirect costs (overheads) Classification of costs according to relationship with the level of production Production indirect costs (Production overheads) Indirect material costs (Material overheads) Indirect labor costs (Labor overheads) Indirect production expenses Conversion costs Classification of costs by function Methods used to split semi-variable costs into fixed and variable components Sunk costs Avoidable costs Unavoidable costs Shut-down costs Cost accounting Cost unit Cost measurement basis in cost accounting Standard costing Costing methods and their types Process costing Job costing Contract costing Absorption costing Activity based costing (ABC) Marginal (variable) costing Throughput costing Differences between Absorption costing, Activity Based Costing, Marginal costing and Througput costing Joint and by product costing Common (pre-separation) costs in joint and by product costing Apportionment of common costs to joint products Treatment of joint (common) costs in case of by-products Target costing Life cycle costing Allocation base (Absorption rate) Costing by simple division Costing method by division using relative numbers Difference between joint and main/by products in common production
Related tests/quizzes
Test/quiz: Costing methods
Tento web používá k poskytování služeb, personalizaci reklam a analýze návštěvnosti soubory cookie. Používáním tohoto webu s tím souhlasíte. Další informace