Search the World's Largest Database of Information Science & Technology Terms & Definitions
InfInfoScipedia LogoScipedia
A Free Service of IGI Global Publishing House
Below please find a list of definitions for the term that
you selected from multiple scholarly research resources.

What is Cost Calculation/Cost Accounting/Cost Determination

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)
Copyright: © 2015 |Pages: 11
DOI: 10.4018/978-1-4666-5888-2.ch004
Full Text Chapter Download: US $37.50 Add to Cart
eContent Pro Discount Banner
InfoSci OnDemandECP Editorial ServicesAGOSR