In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or individual customers are called ___________?

Correct answer: B. corporate-sustaining costs

  • A. discretionary channel costs
  • B. corporate-sustaining costs
  • C. distribution-channel costs
  • D. engineered resource costs

Explanation

Corporate-sustaining costs support the business as a whole and cannot be reasonably traced to a particular distribution channel or customer. They are therefore allocated at the corporate level.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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