لینک پرداخت و دانلود در "پایین مطلب"
فرمت فایل: word (قابل ویرایش و آماده پرینت)
تعداد صفحات:6
Cost accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization, where cost is defined as 'required time or resources'. Costs are measured in units of currency by convention. Cost accounting could also be defined as a kind of management accounting that translates the Supply Chain (the physical movement of products) into financial value to support decision making to improve costs and cash flows.
There are at least four approaches:
- Standard Costing,
- Activity-based Costing
- Marginal Costing
- Throughput Accounting
Costs were originally considered fixed. ("Cost" comes from a Latin root meaning "to stand".) In larger organizations, some costs tend to remain the same even during busy periods, while others rise and fall with volume of work. A more convenient way of categorizing these costs is to define them as either fixed or variable. Fixed costs were associated with the business administration, and did not change during quiet or busy times. Variable costs were associated with productive work, and naturally rose and fell with business activity
مقاله Cost accounting