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