Difference between revisions of "Cost Objective"

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==Pages Where This Term is Used==
 
==Pages Where This Term is Used==
 
[[CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose]]
 
[[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]]
 
[[CAS 410 - Allocation of Business Unit General & Administrative Expenses to Final Cost Objectives]]

Revision as of 09:01, 24 August 2014

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

  1. CAS 410, April 17, 1992