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Tag: Cost Object

A simplified diagram comparing direct and indirect costs. The left side shows a cost assigned exclusively to one cost object (direct), and the right side shows a cost shared between two cost objects (indirect).
By Ken / Posted onMarch 15, 2026

直接成本與間接成本怎麼分？一個簡單的問題幫你釐清

同一筆折舊，機器專做 A 型號時是直接成本；換成早上做 A、下午做 B，就成了間接成本。連你為了參加婚禮買的那套西裝，都能這樣分。成本沒有絕對的標籤——這篇分享我在成本會計課堂上整理出的一個判斷問題。 Continue Reading …

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