cost

value foregone

• cost

• cost pools

• cost object

• cost driver

cost drivers used to allocate costs

• cost allocation

• cost assignment

• cost pools

• allocation bases

has the effect of changing the level of total cost

• cost object

• cost driver

• cost

• cost assignment

assignment of indirect costs to cost pool

• cost assignment

• cost object

• cost allocation

• allocation bases

any product to which costs are assigned

• allocation bases

• cost object

• cost assignment

• cost

collected into meaningful groups

• cost pools

• cost

• allocation bases

• cost driver

process of assigning costs

• cost allocation

• cost driver

• cost object

• cost assignment

identified with accounting period

• manufacturing costs

• nonmanufacturing costs

• product costs

• period costs

selling and other activities

• period costs

• nonmanufacturing costs

• manufacturing costs

• product costs

production of goods

• product costs

• period costs

• manufacturing costs

• nonmanufacturing costs