Explore accounting terms related to cost accounting.
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Browse cost accounting glossary terms:
Batch Costing
Best Cost Strategy
Actual Cost
Allocate
Allocation Base
Appraisal Costs
Average Total Cost
Average Variable Cost
Avoidable Costs
Backflush Costing
Abnormal Spoilage
Absorption Costing
Accounting Costs
Acquisition Cost
Activity Driver (Cost Driver)
Activity-Based Budgeting
Activity-Based Costing (ABC)
Cause-and-Effect Diagram
Committed Costs
Common Costs
Complements
Contribution
Contribution Margin
Contribution Pricing
Controllable Cost
Conventional Retail Inventory Method
Bottleneck
Breakeven Analysis
Breakeven Point
Budget (Controllable) Variance
By-product
Capacity Constraints
Capacity Management
Declining Balance Depreciation
Cost Driver
Cost Leadership Strategy
Cost of Goods Manufactured
Cost-Based Pricing
Cost-Plus Pricing
Cost-Volume-Profit Analysis (CVP)
Cumulative Average-Time Learning Model
Conversion Cost
Conversion Costs (and Conversion Cost Pricing)
Cost Allocation System
Cost Assignment
Cost Behavior
Cost Benefit Analysis
Cost Center
Direct Labor Cost
Direct Labor Efficiency Variance
Direct Labor Rate Variance
Direct Material Price Variance
Direct Material Usage Variance
Direct Materials
Direct Materials Cost
Discretionary Cost
Depletion
Differential Costs
Direct Costing
Direct Costs
Direct Labor
External Failure Costs
Factory Overhead
Dual-Rate Transfer Pricing
Economic Costs
Economic Order Quantity (EOQ)
Economies of Scale
Efficiency Variance
Engineered Costs
Equivalent Unit (EQU)
Experience Curve
Diseconomies of Scale
Dollar Value LIFO
Drum-Buffer-Rope System
Dual Allocation Method
Hybrid Cost System
Incremental Analysis
Incremental Costs
Infrastructure Costs
First in, First out (FIFO)
Fixed Budget
Fixed Cost
Fixed Overhead
Fixed Overhead Spending Variance
Flexible Budget
Full Product Costing
High-Low Method
Favorable Budget Variance
FIFO Method
FIFO Method of Process Costing
Manufacturing Overhead
Margin of Safety
Marginal Cost (MC)
Marginal Product (MP)
Marginal Revenue (MR)
Law of Diminishing Returns
Lean
Lean Manufacturing
Learning Curve
Least-Squares Method
