In managerial accounting (Cost accounting), Cost objective is an objective in which cost can be assigned. customer can also be a cost objective because customer is primary focus of every business and it needs some cost to spread over Existing customers to retain them and making new customers.
Company can use some managerial accounting information to attract the customers or to impact them like how much companies spends over customer relationship and their welfare, Companie's good financial performance, companie's managerial accounting policies which are in favor of customers etc.
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