نام فایل : اصول حسابداری Cost accounting

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Cost accounting
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Management accounting
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Cost accounting
is the process of tracking, recording and analyzing costs associated with the activity of an organization, where cost is defined as required time or resources. Costs are measured in units of
currency
by convention.
There are now at least three approaches: standard costing, activity-based costing (discussed here), and
throughput accounting
.
...