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Search the World's Largest Database of Information Science & Technology Terms & Definitions

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Below please find a list of definitions for the term that
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What is Cost Calculation/Cost Accounting/Cost Determination

Chapter 4

Encyclopedia of Information Science and Technology, Third Edition

Within cost accounting cost calculation/determination of a product is often the first step when implementing an overall management accounting system. Cost calculation is the answer to the question: How many does a unit of the produced product cost? Cost accounting includes all of managerial accounting, but it also focuses on certain elements of financial accounting that are closely related to cost measurement and cost reporting.

Published in Chapter:

Operating Room Management Accounting and Cost Calculation Model for Operating Rooms

Matteo Buccioli (Morgagni-Pierantoni Hospital, Italy), Peter Perger (University of Bologna, Italy), Vanni Agnoletti (Morgagni-Pierantoni Hospital, Italy), Rebecca Levy Orelli (University of Bologna, Italy), Emanuele Padovani (University of Bologna, Italy), and Giorgio Gambale (Morgagni-Pierantoni Hospital, Italy)

Source Title: Encyclopedia of Information Science and Technology, Third Edition

DOI: 10.4018/978-1-4666-5888-2.ch004

Full Text Chapter Download: US $37.50 Add to Cart