Concept information
Terme préférentiel
cost accounting
Définition
- Cost accounting is a process that involves accumulating, measuring, analyzing, interpreting, and reporting cost information for the purpose of internal and external decision making. It determines the cost of something through direct measurement, systematic and rational allocation, or arbitrary assignment. [Source: Encyclopedia of Business in Today's World; Cost Accounting]
Concept générique
Concepts spécifiques
Appartient au groupe
URI
http://data.loterre.fr/ark:/67375/N9J-J2BG48QH-X
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