Management Accounting III (MAC3761)
University of South Africa (Unisa)
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MAC3761_ STUDY SUMMARY NOTES.
- Summary • 41 pages • 2023
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MAC3761_ STUDY SUMMARY NOTES.
TOPIC 1
Cost Objects
A cost object is any activity for which a separate measurement of costs is desired. In other words, if
the users of accounting information want to know the cost of something, this something is called a
cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to
a bank customer or hospital patient, the cost of operating a particular department or sales territory
or indeed anything for which ...
Summary
MAC3761_ STUDY SUMMARY NOTES.
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MAC3761_ STUDY SUMMARY NOTES. TOPIC 1 Cost Objects A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a particular department or sales territory or indeed anything for which ...
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