https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Cost_poolCost pool - Revision history2026-07-29T14:21:58ZRevision history for this page on the wikiMediaWiki 1.40.0https://wiki.treasurers.org/w/index.php?title=Cost_pool&diff=12122&oldid=previmported>Doug Williamson: Create page. Source: Scott, Accounting for Business 3rd edition.2019-02-06T20:27:35Z<p>Create page. Source: Scott, Accounting for Business 3rd edition.</p>
<p><b>New page</b></p><div>''Cost and management accounting''.<br />
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A cost pool is a more refined development of a cost centre, used in ''activity-based costing''.<br />
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Cost pools are defined by activities such as design, set up costs, quality control, material ordering and production monitoring.<br />
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Costs established in the cost pools are then allocated to units of production on the basis of activities consumed.<br />
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==See also==<br />
* [[Absorption costing]]<br />
* [[Activity-based costing]]<br />
* [[Cost centre]]<br />
* [[Cost saving centre]]<br />
* [[Hedging]]<br />
* [[Management accounting]]<br />
* [[Profit centre]]<br />
* [[Response to risk]]<br />
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[[Category:Accounting,_tax_and_regulation]]</div>imported>Doug Williamson