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cost accounting

/kɒst əˈkaʊntɪŋ/

Traduction: Domaine de la comptabilité qui enregistre, classe, analyse et répartit les coûts liés à la production de biens ou à la prestation de services, utilisé pour la budgétisation et la prise de décision.

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phrase

/kɒst əˈkaʊntɪŋ/C1formalbusiness
  • frDomaine de la comptabilité qui enregistre, classe, analyse et répartit les coûts liés à la production de biens ou à la prestation de services, utilisé pour la budgétisation et la prise de décision.

A branch of accounting that focuses on recording, classifying, analyzing, and allocating costs associated with producing goods or providing services, used for budgeting and decision-making.

  1. Cost accountingB2formal

    A branch of accounting that focuses on recording, analyzing, and reporting the costs associated with producing goods or services.

    frcomptabilité analytique

    • The company uses cost accounting to determine the profitability of each product line.
    • Cost accounting helps managers identify areas where expenses can be reduced.
    • She took a course in cost accounting to better understand manufacturing overhead.