Cost Accountancy Glossary

A

• Absorption Costing in Cost Accountancy
• Absorption Costing in Cost Accountancy
• Absorption Costing Income Statement in Cost Accountancy
• Absorption Costing Method in Cost Accountancy
• Activity Analysis in Cost Accountancy
• Activity Based Costing in Cost Accountancy
• Activity Driver in Cost Accountancy
• Activity in Cost Accountancy
• Activity in Cost Accountancy
• Activity-Based Costing (ABC) in Cost Accountancy
• Activity-Based Management (ABM) in Cost Accountancy
• Actual Cost in Cost Accountancy
• Actual Cost in Cost Accountancy
• Actual Costing in Cost Accountancy
• Actual vs Budgeted Variance in Cost Accountancy
• addition to activity in Cost Accountancy
• Allocation Base in Cost Accountancy
• Allocation in Cost Accountancy
• Allowance for Bad Debts in Cost Accountancy
• Applied Overhead in Cost Accountancy
• Apportionment in Cost Accountancy
• Average Costing in Cost Accountancy
• Average Fixed Cost in Cost Accountancy
• Average Variable Cost in Cost Accountancy
• Average-Cost Method in Cost Accountancy
• Avoidable Cost in Cost Accountancy

B

• Backflush Costing in Cost Accountancy
• Balanced Scorecard Approach in Cost Accountancy
• Balanced Scorecard in Cost Accountancy
• Bank Reconciliation Statement in Cost Accountancy
• Batch Costing in Cost Accountancy
• Batch Costing in Cost Accountancy
• Batch-Level Cost in Cost Accountancy
• Benchmarking in Cost Accountancy
• Best Practices in Cost Accountancy
• Bill of Materials (BOM) in Cost Accountancy
• Break Even Points in Cost Accountancy
• Break-Even Analysis in Cost Accountancy
• Break-Even Analysis in Cost Accountancy
• Break-Even Point (BEP) in Cost Accountancy
• Budget in Cost Accountancy
• Budget in Cost Accountancy
• Budgetary Control in Cost Accountancy
• Budgetary Control in Cost Accountancy
• Budgeted Cost in Cost Accountancy
• Budgeted Income Statement in Cost Accountancy
• Budgeted Production in Cost Accountancy
• Budgeting in Cost Accountancy
• Business Process Reengineering in Cost Accountancy

C

• Capacity Cost in Cost Accountancy
• Capacity Utilization Rate in Cost Accountancy
• Capital Budgeting in Cost Accountancy
• Capital Expenditure in Cost Accountancy
• Carrying Cost in Cost Accountancy
• Cash Budget in Cost Accountancy
• Cash Conversion Cycle in Cost Accountancy
• Cash Discount in Cost Accountancy
• Cash Flow Statement in Cost Accountancy
• Certainly, here are a few more terms for a glossary on cost accountancy: in Cost Accountancy
• Certainly, here are a few more terms for a glossary on cost accountancy: in Cost Accountancy
• ChatGPT in Cost Accountancy
• ChatGPT in Cost Accountancy
• ChatGPT in Cost Accountancy
• COGS Formula in Cost Accountancy
• Common Cost in Cost Accountancy
• Common Data Source in Cost Accountancy
• Composite Break Even Point in Cost Accountancy
• Contract Costing in Cost Accountancy
• Contribution in Cost Accountancy
• Contribution Margin in Cost Accountancy
• Contribution Margin Ratio in Cost Accountancy
• Controllable Cost in Cost Accountancy
• Controllable vs Uncontrollable Costs in Cost Accountancy
• Conversion Cost in Cost Accountancy
• Conversion Cost per Unit in Cost Accountancy
• Cost Accounting in Cost Accountancy
• Cost Accounting Standards (CAS) in Cost Accountancy
• Cost Accumulation in Cost Accountancy
• Cost Allocation Base in Cost Accountancy
• Cost Allocation in Cost Accountancy
• Cost Assignment in Cost Accountancy
• Cost Audit in Cost Accountancy
• Cost Behavior Analysis in Cost Accountancy
• Cost Behavior Classification in Cost Accountancy
• Cost Behavior in Cost Accountancy
• Cost Center in Cost Accountancy
• Cost Driver in Cost Accountancy
• Cost Driver in Cost Accountancy
• Cost Driver Rate in Cost Accountancy
• Cost Element in Cost Accountancy
• Cost Estimation in Cost Accountancy
• Cost Finding in Cost Accountancy
• Cost in Cost Accountancy
• Cost Object (or Cost Objective) in Cost Accountancy
• Cost Object Hierarchy in Cost Accountancy
• Cost Object in Cost Accountancy
• Cost of Goods Sold (COGS) in Cost Accountancy
• Cost of Production in Cost Accountancy
• Cost Per Equivalent Unit in Cost Accountancy
• Cost Pool in Cost Accountancy
• Cost Pooling in Cost Accountancy
• Cost Records in Cost Accountancy
• Cost Sheet in Cost Accountancy
• Cost Unit in Cost Accountancy
• Cost Variance in Cost Accountancy
• Cost-Plus Pricing in Cost Accountancy
• Cost-Volume Profit Analysis in Cost Accountancy
• Cost-Volume-Profit (CVP) Analysis in Cost Accountancy
• Costing Method in Cost Accountancy
• Costing System in Cost Accountancy
• Costing System in Cost Accountancy
• Cross-Subsidization in Cost Accountancy

D

• Days Sales Outstanding (DSO) in Cost Accountancy
• Depreciation in Cost Accountancy
• Differential Cost in Cost Accountancy
• Direct Cost in Cost Accountancy
• Direct Cost in Cost Accountancy
• Direct Costing in Cost Accountancy
• Direct Costs of Goods Sold in Cost Accountancy
• Direct Expenses and Overheads in Cost Accountancy
• Direct Fixed Cost in Cost Accountancy
• Direct Labor Cost in Cost Accountancy
• Direct Manufacturing Labor in Cost Accountancy
• Direct Material Cost in Cost Accountancy
• Direct Materials in Cost Accountancy
• Direct Materials Price Variance in Cost Accountancy
• Direct Materials Usage Variance in Cost Accountancy
• Direct Method of Cost Allocation in Cost Accountancy
• Direct Variable Cost in Cost Accountancy
• Direct vs Indirect Costs in Cost Accountancy
• Direct Write-Off Method in Cost Accountancy
• Discounted Cash Flow (DCF) in Cost Accountancy
• Dividend Discount Model (DDM) in Cost Accountancy

E

• Economic Order Quantity (EOQ) in Cost Accountancy
• Economic Order Quantity (EOQ) Model in Cost Accountancy
• Economic Value Added (EVA) in Cost Accountancy
• Electronic Data Interchange (EDI) in Cost Accountancy
• Enterprise Resource Planning (ERP) in Cost Accountancy
• Equivalent Production in Cost Accountancy
• Equivalent Units in Cost Accountancy
• Estimated Cost in Cost Accountancy
• Ethical Accounting Practices in Cost Accountancy
• Expense in Cost Accountancy
• Expense in Cost Accountancy

F

• few more please in Cost Accountancy
• FIFO (First-In-First-Out) in Cost Accountancy
• FIFO vs LIFO in Cost Accountancy
• Financial Accounting Standards Board (FASB) in Cost Accountancy
• Financial Ratios in Cost Accountancy
• Financial Statements in Cost Accountancy
• Finished Goods Inventory in Cost Accountancy
• Fixed Cost in Cost Accountancy
• Fixed Cost in Cost Accountancy
• Fixed Manufacturing Overhead in Cost Accountancy
• Fixed Overhead in Cost Accountancy
• Fixed Overhead Variance in Cost Accountancy
• Fixed vs Variable Costs in Cost Accountancy
• Flexible Budget in Cost Accountancy
• Flexible Budget Variance in Cost Accountancy
• Forecast in Cost Accountancy
• Full Absorption Costing in Cost Accountancy
• Full Cost in Cost Accountancy
• Full Costing in Cost Accountancy
• Full in Cost Accountancy

G

• Gross Margin in Cost Accountancy
• Gross Profit in Cost Accountancy
• Gross Profit Margin in Cost Accountancy
• Gross Profit Method in Cost Accountancy
• Gross vs Net Income in Cost Accountancy

I

• Idle Capacity Cost in Cost Accountancy
• Idle Time in Cost Accountancy
• Idle Time in Cost Accountancy
• Incremental Analysis in Cost Accountancy
• Incremental Cost in Cost Accountancy
• Incremental Cost in Cost Accountancy
• Indirect Cost Allocation in Cost Accountancy
• Indirect Cost in Cost Accountancy
• Indirect Cost in Cost Accountancy
• Indirect Fixed Cost in Cost Accountancy
• Indirect Labor in Cost Accountancy
• Indirect Materials in Cost Accountancy
• Indirect Method of Cost Allocation in Cost Accountancy
• Intangible Asset in Cost Accountancy
• Inter in Cost Accountancy
• Internal Rate of Return (IRR) in Cost Accountancy
• Inventory Accounting in Cost Accountancy

J

• Job Cost Sheet in Cost Accountancy
• Job Costing in Cost Accountancy
• Job Costing in Cost Accountancy
• Job Order Costing in Cost Accountancy
• Joint Cost Allocation in Cost Accountancy
• Joint Cost in Cost Accountancy
• Joint Products in Cost Accountancy
• Journal Entries in Cost Accountancy

K

• Kaizen Costing in Cost Accountancy

L

• Labor Efficiency Variance in Cost Accountancy
• Labor Rate Variance in Cost Accountancy
• Labour Cost in Cost Accountancy
• Labour Remuneration System in Cost Accountancy
• Labour Turnover in Cost Accountancy
• Last-In-First-Out (LIFO) in Cost Accountancy
• Lean Accounting in Cost Accountancy
• Life Cycle Cost Analysis in Cost Accountancy
• Life Cycle Costing in Cost Accountancy
• LIFO Reserve in Cost Accountancy

M

• Make-or-Buy Analysis in Cost Accountancy
• Make-or-Buy Decision in Cost Accountancy
• Managerial Cost Accounting System in Cost Accountancy
• Manufacturing Cycle Efficiency (MCE) in Cost Accountancy
• Manufacturing Overhead in Cost Accountancy
• Manufacturing Overhead Rate in Cost Accountancy
• Manufacturing Resource Planning (MRP II) in Cost Accountancy
• Margin of Safety in Cost Accountancy
• Marginal Cost Equation in Cost Accountancy
• Marginal Cost in Cost Accountancy
• Marginal Costing in Cost Accountancy
• Marginal Costing in Cost Accountancy
• Marginal Costing vs Absorption Costing in Cost Accountancy
• Markup Percentage in Cost Accountancy
• Material Cost in Cost Accountancy
• Material Cost Variances in Cost Accountancy
• Material Efficiency Variance in Cost Accountancy
• Material Handling Costs in Cost Accountancy
• Material Ledger in Cost Accountancy
• Material Mix Variance in Cost Accountancy
• Material Price Variance in Cost Accountancy
• Material Requisition in Cost Accountancy
• Material Usage Variance in Cost Accountancy
• Materials Price Variance in Cost Accountancy
• Materials Quantity Variance in Cost Accountancy
• Materials Yield Variance in Cost Accountancy
• Mixed Cost in Cost Accountancy
• Mixed Cost vs Step Cost in Cost Accountancy
• Mixed Costing Method in Cost Accountancy
• more terms please in Cost Accountancy
• more terms please in Cost Accountancy

N

• Net Present Value (NPV) in Cost Accountancy
• Non-Integrated Accounting System in Cost Accountancy
• Non-Value-Added Cost in Cost Accountancy

O

• Operating Budget in Cost Accountancy
• Operating Budget Variance in Cost Accountancy
• Operating Cost in Cost Accountancy
• Operating Income Formula in Cost Accountancy
• Operating Income in Cost Accountancy
• Operating Income Margin in Cost Accountancy
• Operating Leverage in Cost Accountancy
• Opportunity Cost in Cost Accountancy
• Opportunity Cost in Cost Accountancy
• Opportunity Cost in Cost Accountancy
• Opportunity Cost of Capital in Cost Accountancy
• Opportunity Costs in Cost Accountancy
• Outcome in Cost Accountancy
• Outputs in Cost Accountancy
• Overhead Absorption Rate in Cost Accountancy
• Overhead Cost in Cost Accountancy
• Overhead Cost Variances in Cost Accountancy
• Overtime in Cost Accountancy

P

• Payback Period in Cost Accountancy
• Performance Measurement in Cost Accountancy
• Performance Measurement in Cost Accountancy
• Period Cost in Cost Accountancy
• Periodic Inventory System in Cost Accountancy
• Perpetual vs Periodic Inventory Systems in Cost Accountancy
• Plantwide Overhead Rate in Cost Accountancy
• Post-Closing Trial Balance in Cost Accountancy
• Predetermined Overhead Rate in Cost Accountancy
• Predetermined Overhead Rate in Cost Accountancy
• Price Variance in Cost Accountancy
• Prime Cost in Cost Accountancy
• Process Costing in Cost Accountancy
• Process Costing in Cost Accountancy
• Process Costing in Cost Accountancy
• Process Costing vs Job Costing in Cost Accountancy
• Process in Cost Accountancy
• Process Map in Cost Accountancy
• Process Mapping in Cost Accountancy
• Process Time in Cost Accountancy
• Process Value Analysis in Cost Accountancy
• Product Cost in Cost Accountancy
• Product in Cost Accountancy
• Production Budget in Cost Accountancy
• Production Volume Variance in Cost Accountancy
• Profit and Loss Statement in Cost Accountancy
• Profit Margin Formula in Cost Accountancy
• Profit-Volume Ratio in Cost Accountancy
• Profitability Analysis in Cost Accountancy
• Profitability Index (PI) in Cost Accountancy
• Project Budget in Cost Accountancy

Q

• Quality Costs in Cost Accountancy

R

• Rate of Return in Cost Accountancy
• Ratio Analysis in Cost Accountancy
• Raw Material Inventory in Cost Accountancy
• Raw Materials in Cost Accountancy
• Relevant Cost in Cost Accountancy
• Relevant Range in Cost Accountancy
• Remuneration System in Cost Accountancy
• Residual Income in Cost Accountancy
• Residual Value in Cost Accountancy
• Responsibility Center in Cost Accountancy
• Responsibility Segment in Cost Accountancy
• Return on Investment (ROI) Formula in Cost Accountancy
• Return on Investment (ROI) in Cost Accountancy
• Revenue vs Profit in Cost Accountancy

S

• Sales Budget in Cost Accountancy
• Sales Mix Variance in Cost Accountancy
• Sales Volume Variance in Cost Accountancy
• Selling and Administrative Costs in Cost Accountancy
• Selling, General, and Administrative Expenses (SG&A) in Cost Accountancy
• Semi-Variable Cost in Cost Accountancy
• Sensitivity Analysis in Cost Accountancy
• Service Costing in Cost Accountancy
• Service in Cost Accountancy
• Single/Output/Unit Costing in Cost Accountancy
• Standard Cost in Cost Accountancy
• Standard Cost Variance in Cost Accountancy
• Standard Costing in Cost Accountancy
• Standard Costing in Cost Accountancy
• Standard costing in Cost Accountancy
• Standard Costing System in Cost Accountancy
• Standard Costing System vs Actual Costing System in Cost Accountancy
• Step Cost in Cost Accountancy
• Strategic Cost Analysis in Cost Accountancy
• Strategic Cost Management in Cost Accountancy
• Subcontracting in Cost Accountancy
• Subcontractor vs Outsourcing in Cost Accountancy
• Sunk Cost in Cost Accountancy
• Support Costs in Cost Accountancy

T

• Target Costing in Cost Accountancy
• Target Costing vs Cost-Plus Pricing in Cost Accountancy
• Throughput in Cost Accountancy
• Time Recording in Cost Accountancy
• Time-Driven ABC vs Traditional ABC in Cost Accountancy
• Time-Driven Activity-Based Costing (TDABC) in Cost Accountancy
• Time-Keeping in Cost Accountancy
• Total Cost of Ownership (TCO) in Cost Accountancy
• Total Cost of Quality (TCQ) in Cost Accountancy
• Total Quality Management (TQM) in Cost Accountancy
• Traceability in Cost Accountancy
• Trade Discount in Cost Accountancy

U

• Unallocated Overhead in Cost Accountancy
• Uncontrollable Cost in Cost Accountancy
• Unfavorable Variance Formula in Cost Accountancy
• Unfavorable Variance in Cost Accountancy
• Unit Cost Formula in Cost Accountancy
• Unit Cost in Cost Accountancy
• Unit Cost in Cost Accountancy
• Unit-Level Cost in Cost Accountancy
• Units of Production Depreciation in Cost Accountancy
• User in Cost Accountancy
• User in Cost Accountancy
• User in Cost Accountancy

V

• Value Analysis in Cost Accountancy
• Value Chain in Cost Accountancy
• Value Engineering in Cost Accountancy
• Value in Cost Accountancy
• Value-Added Costing in Cost Accountancy
• Variable Cost in Cost Accountancy
• Variable Cost in Cost Accountancy
• Variable Costing Income Statement in Cost Accountancy
• Variable Costing vs Absorption Costing in Cost Accountancy
• Variable Overhead in Cost Accountancy
• Variable Overhead Variance in Cost Accountancy
• Variance Analysis in Cost Accountancy
• Variance Analysis in Cost Accountancy
• Variance Analysis in Cost Accountancy
• Variance Analysis Report in Cost Accountancy
• Variance from Standard in Cost Accountancy
• Variance in Cost Accountancy
• Variance in Cost Accountancy
• Vertical Integration in Cost Accountancy
• Volume Variance in Cost Accountancy

W

• Weighted Average Cost of Capital (WACC) in Cost Accountancy
• Weighted Average Method in Cost Accountancy
• Work-in-Process Inventory Formula in Cost Accountancy
• Work-in-Process Inventory in Cost Accountancy

Z

• Zero Base Budgeting in Cost Accountancy