• Thumbnail for Cost accounting
    Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information...
    26 KB (3,417 words) - 09:45, 28 July 2024
  • True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and...
    24 KB (2,714 words) - 15:49, 26 June 2024
  • Thumbnail for Management accounting
    In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...
    29 KB (3,203 words) - 10:52, 2 July 2024
  • Standard cost accounting is a traditional cost accounting method introduced in the 1920s, as an alternative for the traditional cost accounting method based...
    8 KB (1,124 words) - 14:06, 28 August 2024
  • Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining...
    7 KB (837 words) - 14:14, 4 May 2022
  • Thumbnail for Historical cost
    Accounting Standards Board approved alternative basic accounting model to the traditional historical cost accounting model. Under the historical cost...
    17 KB (2,125 words) - 22:13, 11 January 2024
  • public sector use especially, the term full-cost accounting is now more commonly used in management accounting, e.g. infrastructure management and finance...
    13 KB (1,761 words) - 15:51, 18 July 2024
  • Thumbnail for Cost
    Path cost is a term in networking to define the worthiness of a path, see Routing. Average cost Cost accounting Cost curve Cost object Direct cost Fixed...
    10 KB (1,072 words) - 15:54, 26 September 2024
  • Thumbnail for Accounting
    several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...
    52 KB (4,867 words) - 21:16, 1 October 2024
  • Thumbnail for Financial accounting
    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...
    22 KB (2,729 words) - 09:29, 11 September 2024
  • Thumbnail for Cost of goods sold
    of Cost Accounting. ISBN 978-0-0735-2711-6 ASIN B005MR88U0. Walter, Larry: Principles of Accounting, Chapter 8, Inventory. International Accounting Standards...
    19 KB (2,776 words) - 00:48, 14 June 2024
  • Thumbnail for Activity-based costing
    and loss. The Institute of Cost & Management Accountants of Bangladesh (ICMAB) defines activity-based costing as an accounting method which identifies the...
    20 KB (2,598 words) - 13:17, 29 May 2024
  • of a product or service. It is a management accounting concept that can be used in full cost accounting or even ecological economics where it includes...
    8 KB (1,000 words) - 05:22, 23 February 2024
  • Thumbnail for Mark-to-market accounting
    Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...
    40 KB (4,941 words) - 08:50, 25 July 2024
  • Thumbnail for Inventory
    Inventory (category National accounts)
    sealed the fate of managerial cost accounting. The dominance of financial reporting accounting over management accounting remains to this day with few...
    39 KB (5,217 words) - 17:19, 22 September 2024
  • Thumbnail for Fixed cost
    discretionary cost?". Accounting Tools. Retrieved 10 March 2012. Dr Alex, Suleman. "A controversial-issues approach to enhance management accounting education"...
    8 KB (1,103 words) - 07:20, 13 March 2024
  • A cost audit represents the verification of cost accounts and checking on the adherence to cost accounting plan. Cost audit ascertains the accuracy of...
    6 KB (822 words) - 12:31, 29 April 2024
  • Thumbnail for Throughput accounting
    as an alternative to traditional cost accounting. As such, Throughput Accounting is neither cost accounting nor costing because it is cash focused and does...
    14 KB (1,744 words) - 19:25, 9 June 2024
  • Thumbnail for Unit of account
    measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary...
    9 KB (1,115 words) - 13:48, 13 August 2023
  • Thumbnail for Amortization (accounting)
    guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)...
    3 KB (306 words) - 18:07, 15 August 2024
  • Thumbnail for Audit
    Audit (section Accounting)
    verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management...
    26 KB (3,190 words) - 19:11, 21 July 2024
  • Thumbnail for Opportunity cost
    role of accounting has evolved in tandem with the rise of economic activity and the increasing complexity of economic structure. Accounting is not only...
    29 KB (3,837 words) - 20:19, 28 September 2024
  • Thumbnail for Capital expenditure
    [citation needed] In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost or value of an asset...
    6 KB (766 words) - 15:57, 10 May 2024
  • Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted...
    11 KB (1,090 words) - 13:22, 7 April 2024
  • Thumbnail for Generally Accepted Accounting Principles (United States)
    Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...
    20 KB (2,462 words) - 00:50, 2 October 2024
  • A cost object is a term used primarily in cost accounting to describe something to which costs are assigned. Common examples of cost objects are product...
    1 KB (85 words) - 23:23, 1 February 2024
  • Inflation accounting comprises a range of accounting models designed to correct problems arising from historical cost accounting in the presence of high...
    13 KB (1,725 words) - 03:25, 31 October 2023
  • Thumbnail for Variable cost
    an entire range of time horizons. Cost Fixed cost Cost accounting Cost curve Cost driver Semi variable cost Total cost Total revenue share Contribution...
    7 KB (924 words) - 18:30, 22 April 2024
  • delivered cost". Supply Chain Quarterly. Retrieved 24 March 2020. Lanen, W. N., Anderson, S., Maher, M. W. (2008). Fundamentals of cost accounting, McGraw...
    3 KB (309 words) - 18:29, 14 January 2024
  • ISBN 978-0-07-721199-8. Jain, P. K. (2000). Cost Accounting. Tata McGraw-Hill Education. ISBN 978-0-07-040224-9. Gupta, K. P. (2009). Cost Management: Measuring, Monitoring...
    35 KB (4,426 words) - 21:56, 30 June 2024