What email address or phone number would you like to use to sign in to Docs.com?
If you already have an account that you use with Office or other Microsoft services, enter it here.
Or sign in with:
Signing in allows you to download and like content, and it provides the authors analytical data about your interactions with their content.
Embed code for: Lecture presentation
Select a size
Add Name Here
An Introduction to
Cost Terms and Purposes
This has been a production of Dr. Hanafi Zaki Eid , Professor of
Cost & Management Accounting,
Faculty of Commerce, Cairo University
Measuring costs of each cost object
Cost object x
Cost object Y
Oil for machines
MFG. workers labors
Tracing costs with a direct relationship their cost objects.
Allocating costs with an indirect relationship to cost objects through cost pools (centers).
Factors Affecting Direct/Indirect Cost Classification
The materiality of the cost in question.
The available information-gathering technology.
Design of operations.
NOTE: a specific cost may be both a direct cost of one cost object and an indirect cost of another cost object.