Management Accounting III (MAC3761) (MAC3761)
University of South Africa (Unisa)
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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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