成本会计：经管的着重点十版书后习题答案二.docVIP

PAGE / NUMPAGES 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 particular cost object and can be traced to it in