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What do you mean by Cost Accounting?

Cost Accounting Meaning and Definition.

Cost accounting is the process of accounting for cost. It begins with the recording of expenditures and ends with the preparation of statistical data. It is a specified branch of accounting which involves accumulation, assignment and control of cost. It also includes ascertainment of cost of product or services of each job process work order etc.

COST ACCOUNTING - Management

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Weldon defines cost accounting is the classifying, recording and appropriate allocation of expenditure for the determination of the cost of products or services and for the presentation of suitable arrangement of data for the purpose of control and guidance of management.

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