Cost object

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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]

The use of cost objects is common within activity based costing and Grenzplankostenrechnung systems.^{[citation needed]}

• Cost centre (business)

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