cost object
Definition
Accounting data item (contract, customer, function, product, project, subdivision, etc.) for which a separate cost measurement is recorded.
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cost object is in the Accounting & Auditing subject.
cost object appears in the definitions of the following terms:
cost allocation,
tracing,
forcing,
direct cost,
activity cost assignment,
traceable cost,
cost assignment,
allocability,
activity driver,
traceability
and
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