[] () the process of calculating and recording the detailed costs of producing goods or providing services in order to help managers control and plan a company's work 成本会计（核算和记录生产产品或提供服务的详细成本）◆We implemented a cost accounting system for our factory, to help make better financial decisions. 我们工厂实行成本会计制度以便更好地作出财务决策。➡management accounting ▸ˈcost acˌcountant
noun
[] ◆We abandoned the project on the advice of our cost accountant. 我们根据成本会计师的建议，放弃了那个项目。historic cost accounting