Difference between revisions of "Cost Objective"

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'''Cost objective''' means a function, organizational subdivision, contract or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capitalized projects, etc<ref>CAS 410, April 17, 1992</ref>.
 
'''Cost objective''' means a function, organizational subdivision, contract or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capitalized projects, etc<ref>CAS 410, April 17, 1992</ref>.
  
==Pages Where This Term is Used==
 
[[CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose]]
 
 
[[CAS 406 - Cost Accounting Period]]
 
 
[[CAS 410 - Allocation of Business Unit General & Administrative Expenses to Final Cost Objectives]]
 
  
 
==References==
 
==References==
 
<References/>
 
<References/>
  
[[Category:CAS 410 - Allocation of Business Unit General & Administrative Expenses to Final Cost Objectives]]
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[[Category:Definitions]]
 
[[Category:Definitions]]

Latest revision as of 12:16, 31 March 2015

Cost objective means a function, organizational subdivision, contract or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capitalized projects, etc[1].


References

  1. CAS 410, April 17, 1992