Accounting cost accounting is a field devoted to the process of tracking, recording, and analysis of the costs associated with the activities of an organization to produce goods or services. Cost is defined as the time and resources needed and by convention is measured in currency. The use of the word is at the cost of the load is used up.
Definition and Cost Accounting functions according to some experts:
Cost accounting is a procedure for recording and reporting the results of the measurement of the cost of manufacture of goods or services. The main function of the Cost Accounting: Perform cost accumulation for inventory valuation and income determination.
According to Carter and Usry
Cost accounting Cost accounting is the purpose of planning and control activities, perbaikkan quality and efficiency, as well as decision-making routine and strategic.