| 单词 | cost accounting |
| 释义 | cost accounting noun[U] ukusACCOUNTING theprocessin which all thecostsof abusinessactivityorproductionprocessoractivityareexaminedinordertohelpmanagersdecidehow to makeprofitsorsavemoney: We shall beimplementinga newcostaccountingsystem. See alsofinancial accounting management accounting Examplesofcost accountingcost accounting Unfortunately, standardcostaccountingmethods developed about 100 years ago, when labor comprised the most important cost in manufactured goods. From Wikipedia  This example is from Wikipedia and may be reused under a CC BY-SA license.Many financial and cost accountants have agreed for many years on the desirability of replacing standardcostaccounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In particular, it was the need for audited accounts that sealed the fate of managerialcostaccounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The norm seeks to provide a universally recognized paradigm for practitioners and companies employing material flowcostaccounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Withoutcostaccounting, there is no way to determine whether a good's value is worth its cost of production. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The lack of transparency by using historicalcostaccountingmay make matter worse. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.There is no empirical evidence that using historicalcostaccountingwill calm the investors. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In some cases, historicalcostaccountingdidn't apply because there was little trading cost, (e.g. an interest-rate swap contract). From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.For these reasons, most companies use predetermined overhead rates rather than actual overhead rates in theircostaccountingsystems. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Activity-based costing records the costs that traditionalcostaccountingdoes not do. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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