International Journal of Accounting Research

International Journal of Accounting Research
Open Access

ISSN: 2472-114X

+32 466 90 2262

Cost Accounting

cost accounting is used to compute the unit cost of a manufacturer's products in order to report the cost of inventory on itsbalance sheet and the cost of goods sold on its income statement. This is achieved with techniques such as the allocation of manufacturing overhead costs and through the use of process costing, operations costing, and job-order costing systems.
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