method of cost accounting

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• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• cost accounting — calculation of the cost of commodities, method used to set prices …   English contemporary dictionary

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

• historic cost accounting — UK US noun [U] (also historical cost accounting) ACCOUNTING ► a method of accounting that uses the original cost of something, with no changes made for inflation …   Financial and business terms

• replacement cost accounting — /rɪˌpleɪsmənt kɒst ə kaυntɪŋ/ noun a method of accounting in which assets are valued at the amount it would cost to replace them, rather than at the original cost. Also called current cost accounting. Compare historical cost accounting …   Dictionary of banking and finance

• Cost-Volume Profit Analysis — A method of cost accounting used in managerial economics. Cost volume profit analysis is based upon determining the breakeven point of cost and volume of goods. It can be useful for managers making short term economic decisions, and also for… …   Investment dictionary

• accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

• cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting …   Black's law dictionary

• cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting …   Black's law dictionary

• current cost accounting — /ˌkʌrənt kɒst əˌkaυntɪŋ/ noun a method of accounting which notes the cost of replacing assets at current prices, rather than valuing assets at their original cost. Abbr CCA …   Marketing dictionary in english