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2. Cost object - Wikipedia

   en.wikipedia.org/wiki/Cost_object

   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. [2] The use of cost objects is common within activity based costing ...

3. Cost breakdown analysis - Wikipedia

   en.wikipedia.org/wiki/Cost_breakdown_analysis

   In business economics cost breakdown analysis is a method of cost analysis, which itemizes the cost of a certain product or service into its various components, the so-called cost drivers. The cost breakdown analysis is a popular cost reduction strategy and a viable opportunity for businesses. [1] [2] [3]

4. Cost accounting - Wikipedia

   en.wikipedia.org/wiki/Cost_accounting

   Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various ...

5. Activity-based costing - Wikipedia

   en.wikipedia.org/wiki/Activity-based_costing

   The cost driver is a factor that creates or drives the cost of the activity. For example, the cost of the activity of bank tellers can be ascribed to each product by measuring how long each product's transactions (cost driver) take at the counter and then by measuring the number of each type of transaction.

6. Business plan - Wikipedia

   en.wikipedia.org/wiki/Business_plan

   A business plan is a formal written ... For example, a business plan for a non-profit might discuss the fit between the business plan and the organization's mission ...

7. Cost allocation - Wikipedia

   en.wikipedia.org/wiki/Cost_allocation

   For example, the CIO may provide all IT services within the company and assign the costs back to the business units that consume each offering. The core components of a cost allocation system consist of a way to track which organizations provides a product and/or service, the organizations that consume the products and/or services, and a list ...