Article · Wikipedia archive · Last revised Jun 15, 2026

Cost object

A cost object is a term used primarily in cost accounting to describe something to which costs are assigned. Common examples of cost objects are product lines, geographic territories, customers, departments or anything else for which management would like to quantify cost.

Last revised
Jun 15, 2026
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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

The use of cost objects is common within activity based costing and Grenzplankostenrechnung systems.

See also

See also

References

References

  1. "Cost object definition". AccountingTools. 1 November 2023. Retrieved 1 February 2024.
  2. Averkamp, Harold. "Cost object definition". AccountingCoach. Retrieved 1 February 2024.