Cost Objective
From Knowledge base
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].
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
- ↑ CAS 410, April 17, 1992
