Cost accounting (costing)

Cost accounting (costing)
محاسبة التكاليف، حسابات التكاليف

English-Arabic Automotive glossary. 2014.

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  • 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 costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • cost accounting — The recording and analysis of *costs for management information purposes. Cost accounting often focuses on the costing of *units of inventory, for which there are several methodologies, including *absorption costing, *activity based costing, and… …   Auditor's dictionary

  • cost accounting — noun keeping account of the costs of items in production • Hypernyms: ↑accountancy, ↑accounting • Hyponyms: ↑costing * * * noun [noncount] business : a system of recording and studying how much money a company spends * * * ˈcost accounting f46 [ …   Useful english dictionary

  • cost accounting — cost accountant. an accounting system indicating the cost of items involved in production. Also called, esp. Brit., costing. [1910 15] * * * …   Universalium

  • costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… …   Financial and business terms

  • Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… …   Wikipedia

  • costing — n. cost accounting. [British] [WordNet 1.5] …   The Collaborative International Dictionary of English

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

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