| Book Edition | 17th Edition |
| Author(s) | Datar, Rajan |
| ISBN | 9780135628478 |
| Publisher | Pearson |
| Subject | Accounting |
Cost is something that is sacrificed to attain a specific object.
Cost object is something for which a separate measurement of cost is required. An example of the cost object can be a customer, a department and an activity.
Cost object is defined as a particular thing for which a cost is to be assigned.