cost accountant - ορισμός. Τι είναι το cost accountant
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Τι (ποιος) είναι cost accountant - ορισμός

A SYSTEMATIC SET OF PROCEDURES FOR RECORDING AND REPORTING MEASUREMENTS OF THE COST OF MANUFACTURING GOODS AND PERFORMING SERVICES IN THE AGGREGATE AND IN DETAIL
Cost management; Cost Accountant; Cost control; Costing; Standard Accounting; Cost Accounting; Budget management; Cost accounts

costing         
¦ noun the estimated cost of producing or undertaking something.
cost accounting         
Cost accounting is the recording and analysis of all the various costs of running a business. (BUSINESS)
N-UNCOUNT
costing         
(costings)
A costing is an estimate of all the costs involved in a project or a business venture. (mainly BRIT BUSINESS; in AM, use costs
)
We'll put together a proposal, including detailed costings, free of charge.
= estimate
N-VAR

Βικιπαίδεια

Cost accounting

Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.

Cost accounting information is also commonly used in financial accounting, but its primary function is for use by managers to facilitate their decision-making.