Respuesta :
Cost objects include customers, anything for which cost data is desired, and organizational subunits.
Any product whose costs are being calculated individually is referred to as a cost object. It's an important idea for controlling a company's expenses. A department, machining operation, production line, or process is an example of an internal corporate "cost item."
A cost object may be the focus of intense continuing examination, but more often than not, a business may merely aggregate expenses for it occasionally to determine whether there has been any material change since the previous review.
This is due to the fact that most accounting systems must be modified to do so on a project-by-project basis because they were not built to gather costs for certain cost objects.
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