Delhi, , India
HR Recruitment, HR Human Resources, Administración
0 टिप्पणी करें | 2 लोगो ने देखा है | 14 जनवरी 18  | Apoorv Pandey
Cost accounting is the process of determining and accumulating the cost
of product or activity. It is a process of accounting for the incurrence and
the control of cost. It also covers classification, analysis, and interpretation
of cost. In other words, it is a system of accounting, which provides the
information about the ascertainment, and control of costs of products, or
services. It measures the operating efficiency of the enterprise. It is an internal aspect of the organisation. Cost Accounting is accounting for cost
aimed at providing cost data, statement and reports for the purpose of
managerial decision making. The Institute of Cost and Management
Accounting, London defines “Cost accounting is the process of accounting
from the point at which expenditure is incurred or committed to the
establishment of its ultimate relationship with cost centres and cost units.
In the widest usage, it embraces the preparation of statistical data,
application of cost control methods and the ascertainment of profitability
of activities carried out or planned”.

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