Cost accounting

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Chart of Total Construction Costs, 1909

Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability.

History

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19th century

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20th century, first part

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1900s

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1910s

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1920s

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1930s-40s

20th century, second part

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21st century

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Elements and Methods of Cost-Finding

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Relations of Cost Elements to Selling Price

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Analysis of Cost Elements

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Classification of operation/departments/orders/cost centres

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Other Cost element analyses

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Presentation Cost development over time

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Construction of cost accounting system

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Classification of ledger accounts/reports etc.

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Cost accounting system as a whole

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Flows in cost accounting

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Diagrams of the cost flow

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Cost data flow diagrams

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Charting routine operations

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See also : Flow chart, management diagram

Other cost accounting principles

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General pricinples
Forms and reports

See also

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