Units of output resulting from the value-added process with which costs are identified according to how they are incurred.
Cost objects can be independent entities (called cost object IDs), or they can represent other entities such as orders or projects.
The functions of preliminary costing, simultaneous costing, and final costing can be performed on cost objects.
The following cost objects can be used in the R/3 System:
A cost object is any object where you can assign or attribute personnel-related costs -- salaries, benefits, and so on. The system uses cost information to perform calculations in the Personnel Cost Planning module of PD. Costs may be assigned to: