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O que (quem) é cost accounting - definição

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

cost accounting

Cost accounting is the recording and analysis of all the various costs of running a business. (BUSINESS)

N-UNCOUNT

Cost accounting

Cost accounting is defined 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.

https://en.wikipedia.org/wiki/Cost_accounting

cost accounting

¦ noun the recording of all the costs incurred in a business in a way that can be used to improve its management.

Derivatives

cost accountant noun

Wikipédia

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.

https://en.wikipedia.org/wiki/Cost accounting

Exemplos do corpo de texto para cost accounting

1. Fuel was the airline‘s highest single cost, accounting for 36 percent of overall spending.

2. Therefore, one can see that this classification does not consider the cost accounting concept, which is indispensable if the tariff is to be based on economic principles.