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单词 cost accounting
释义

Definition of cost accounting in English:

cost accounting

noun
mass noun
  • The recording of all the costs incurred in a business in a way that can be used to improve its management.

    成本会计

    Example sentencesExamples
    • Time accounting is replacing cost accounting.
    • Thus, the aim of this paper is to explore the extent of cost accounting practices and knowledge in 18th century Spain.
    • His skill and knowledge in cost accounting and transport were widely recognised and led to his appointment to various Government Committees.
    • It becomes apparent that a sophisticated knowledge of cost accounting existed in this company.
    • We could find no evidence that cost accounting was used to make decisions about the vertical integration of firms.
    • Indeed, the elaboration of public enterprise in the Early Bronze Age led to the innovations of cost accounting and other managerial techniques.
    • We will not enter into a debate as to whether this should take the form of full cost accounting or footnote disclosures.
    • Mid-level cost accounting, internal auditing and fund accounting professionals are currently sought for industry-based roles.
    • Interestingly, cost accounting was not used for vertical integration as in the British industrial revolution.
    • The next stage of improving defense management requires decentralizing the pursuit of efficiency on a framework of strategic planning, cost accounting, and performance measurement.
    • The introduction of discounting techniques into accounting was one of the key innovations of the post-war years that helped to construct management accounting out of cost accounting.
    • The evidence provided in this paper shows how cost accounting contributed to the monitoring of managerial performance.
    • It is reported that the directors and the accountants had a sound knowledge of cost accounting but appeared to lack other managerial skills, thus leading, among other things, to the demise of the company.
    • Even product and process costing fall outside the domain of cost accounting.
    • It is becoming more important for someone on the farm to have the ability to use records for financial statement preparation and for cost accounting.
    • The journals are read in this paper as part of the broader discourse about the role of cost accounting and its relationship to other professionals claiming influence upon this area of practice.
    • In the wake of a spate of bankruptcies during 1997-98, the corporate sector is also emphasizing better cost accounting and more transparent balance sheet management.
    • In other words, historical cost accounting as a global system may be unmanageable and unchangeable.
    • It's a bit like those cost discontinuities you see in economics or cost accounting.
    • The first is authority to ensure the Postal Service's financial transparency by compelling it to disgorge documents and improve its cost accounting.

Derivatives

  • cost accountant

  • noun
    • A person whose job is to record all the costs incurred in a business in a way that can be used to improve its management.

      成本会计

      It should be the aim of every cost accountant to link up his system with the general accounts.
      Example sentencesExamples
      • Prior to coming, she was employed for four years as a field cost accountant.
      • For the cost accountant, the clarity of these boundaries meant that a significant portion of their role would be defined by others and subject to external scrutiny.

Definition of cost accounting in US English:

cost accounting

nounˈkɔst əˌkaʊn(t)ɪŋ
  • The recording of all the costs incurred in a business in a way that can be used to improve its management.

    成本会计

    Example sentencesExamples
    • It becomes apparent that a sophisticated knowledge of cost accounting existed in this company.
    • Mid-level cost accounting, internal auditing and fund accounting professionals are currently sought for industry-based roles.
    • The first is authority to ensure the Postal Service's financial transparency by compelling it to disgorge documents and improve its cost accounting.
    • Interestingly, cost accounting was not used for vertical integration as in the British industrial revolution.
    • Indeed, the elaboration of public enterprise in the Early Bronze Age led to the innovations of cost accounting and other managerial techniques.
    • Time accounting is replacing cost accounting.
    • The introduction of discounting techniques into accounting was one of the key innovations of the post-war years that helped to construct management accounting out of cost accounting.
    • Thus, the aim of this paper is to explore the extent of cost accounting practices and knowledge in 18th century Spain.
    • In the wake of a spate of bankruptcies during 1997-98, the corporate sector is also emphasizing better cost accounting and more transparent balance sheet management.
    • It is reported that the directors and the accountants had a sound knowledge of cost accounting but appeared to lack other managerial skills, thus leading, among other things, to the demise of the company.
    • In other words, historical cost accounting as a global system may be unmanageable and unchangeable.
    • The evidence provided in this paper shows how cost accounting contributed to the monitoring of managerial performance.
    • Even product and process costing fall outside the domain of cost accounting.
    • It's a bit like those cost discontinuities you see in economics or cost accounting.
    • His skill and knowledge in cost accounting and transport were widely recognised and led to his appointment to various Government Committees.
    • It is becoming more important for someone on the farm to have the ability to use records for financial statement preparation and for cost accounting.
    • The next stage of improving defense management requires decentralizing the pursuit of efficiency on a framework of strategic planning, cost accounting, and performance measurement.
    • We could find no evidence that cost accounting was used to make decisions about the vertical integration of firms.
    • We will not enter into a debate as to whether this should take the form of full cost accounting or footnote disclosures.
    • The journals are read in this paper as part of the broader discourse about the role of cost accounting and its relationship to other professionals claiming influence upon this area of practice.
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更新时间:2024/11/11 6:14:58