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A cost object is a term used primarily in cost accounting to describe something to which costs are assigned. [1] Common examples of cost objects are product lines, geographic territories, customers, departments or anything else for which management would like to quantify cost.
Example of General Ledger and purchase journal in a Belgian accounting program. Accounting software is a computer program that maintains account books on computers, including recording transactions and account balances.
Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future."
Example of a Business Process Model and Notation for a process with a normal flow. Business Process Model and Notation (BPMN) is a graphical representation for specifying business processes in a business process model.
The object pool pattern is a software creational design pattern that uses a set of initialized objects kept ready to use – a "pool" – rather than allocating and destroying them on demand.
Example of an object-oriented model [1]. An object database or object-oriented database is a database management system in which information is represented in the form of objects as used in object-oriented programming.
A simple flowchart representing a process for dealing with a non-functioning lamp.. A flowchart is a type of diagram that represents a workflow or process.A flowchart can also be defined as a diagrammatic representation of an algorithm, a step-by-step approach to solving a task.
Terminology invoking "objects" in the modern sense of object-oriented programming made its first appearance at the artificial intelligence group at MIT in the late 1950s and early 1960s.