成本会计:管理的着重点十版书后习题答案二.docVIP

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成本会计:管理的着重点十版书后习题答案二.doc

个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 PAGE / NUMPAGES 个人收集整理 勿做商业用途 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department.文档来自于网络搜索 2-2 Cost assignment is a general term that encompasses the assignment of both direct costs and indirect costs to a cost object. Direct costs are traced to a cost object while indirect costs are allocated to a cost object.文档来自于网络搜索 Direct costs of a cost object are related to the particul

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