cost object

Controlling (CO)

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 (cost object IDs) or they can represent other entities such as orders or projects.

Preliminary costing, simultaneous costing, and final costing are all possible for cost objects.

Personnel Management (PA)

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: