Which of the following would not be characterized as a cost object?
A)An automobile manufactured by General Motors.
B)A Burger King restaurant located in Burlington, Ontario.
C)A West Jet Airlines flight from Toronto to Winnipeg.
D)A Fairmont hotel located in Montebello, Quebec.
E)The salary of a Honda plant manager.

Question

Quizplus · Accepted Answer

A cost object is anything for which a separate measurement of costs is desired. Options A, B, C, and D are all tangible products or services that can have costs assigned to them. However, option E, the salary of a Honda plant manager, is a cost itself rather than an object to which costs are assigned.

Which of the Following Would Not Be Characterized as a Cost