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单词 Cost Accounting
释义

Cost Accounting
A type of accounting process that aims to capture a company's costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment. Cost accounting will first measure and record these costs individually, then compare input results to output or actual results to aid company management in measuring financial performance.

Investopedia Says:
While cost accounting is often used within a company to aid in decision making, financial accounting is what the outside investor community typically sees. Financial accounting is a different representation of costs and financial performance that includes a company's assets and liabilities. Cost accounting can be most beneficial as a tool for management in budgeting and in setting up cost control programs, which can improve net margins for the company in the future.

Related Terms:
Activity Based Budgeting - ABB
Depreciation
Financial Accounting
Fixed Cost
Generally Accepted Accounting Principles - GAAP
Income Statement
Variable Cost

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更新时间:2025/3/10 10:48:05