Cost object in accounting

Abstract

In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear. This article aims to answer the question whether the term costs object meaning „something whose cost is of interest to accounting information users”, can replace previously used terms. The analysis applies to literature in Polish, in which different schools have developed their own terms, which is connected with the tradition of schools of accounting in Poland and the evolution of the con-cepts. The analysis aims to verify the hypothesis that for many synonymous terms used in publications in the field of accounting a universal solution can be proposed, taking into account the technological pro-gress and changing user needs. The research methods used include a systematic review of literature in Polish from the period 1966 to 2016 and an analysis of the terms.

Keywords

• obiekt kosztów
• przedmiot kalkulacji
• kalkulacja kosztów
• Cost Object
• cost assignment
• Cost Allocation