{{Short description|Something to which costs are assigned}} {{Original research|date=January 2008}} A '''cost object''' is a term used primarily in cost accounting to describe something to which costs are assigned.<ref>{{Cite web |date=1 November 2023 |title=Cost object definition |url=https://www.accountingtools.com/articles/what-is-a-cost-object.html |access-date=1 February 2024 |website=AccountingTools}}</ref> Common examples of cost objects are product lines, geographic territories, customers, departments or anything else for which management would like to quantify cost.<ref>{{Cite web |last=Averkamp |first=Harold |title=Cost object definition |url=https://www.accountingcoach.com/terms/C/cost-object |access-date=1 February 2024 |website=AccountingCoach}}</ref>
The use of cost objects is common within activity based costing and Grenzplankostenrechnung systems.{{Citation needed|date=February 2024}}
==See also== * Cost centre (business)
==References== {{Reflist}}
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Object Category:Management accounting
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