cost object

(accounting) Something to which costs are assigned; anything for which a separate measurement of cost is required.

Japanese Meaning

原価が割り当てられる対象、または個別に原価計算・分析される対象となるもの

Each project is set up as a cost object to track all related expenses.

各プロジェクトは、関連するすべての費用を追跡するために、費用が割り当てられる対象として設定されています。

Sense（1）

(accounting) Something to which costs are assigned; anything for which a separate measurement of cost is required.

cost objects

（ plural ）