Cost object

Short description: Something to which costs are assigned

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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]

## See also

* Cost centre (business)

## References

1. ↑ "Cost object definition". 1 November 2023. https://www.accountingtools.com/articles/what-is-a-cost-object.html.
2. ↑ Averkamp, Harold. "Cost object definition". https://www.accountingcoach.com/terms/C/cost-object.

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