Explore accounting terms related to cost accounting.
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Browse cost accounting glossary terms:
Life-Cycle Costing
LIFO Method
Manufacturing Cost
Internal Failure Costs
Inventoriable Costs
Job Order Costing
Joint Product Costing
Just-in-Time Manufacturing (JIT)
Kaizen
Last in, First out (LIFO)
Periodic Inventory System
Operational Costing
Ordering Cost
Overapplied Overhead
Overhead
Overhead Allocations
Overhead Rate
Participative Budgeting
Payroll Cost
Period Costs
Mix Variance
Mixed Costs
Moving Average Method
Non-value Added
Normal Cost
Normal Spoilage
Objective Function
Operational Budget
Market-Based Transfer Price
Materials Requirements Planning (MRP)
Program Budget
Project Budget
Quantity Discount
Reciprocal Allocation Method
Relevant Costs
Relevant Range
Prime Costs
Process Analysis
Product Costs
Product Mix
Production Budget
Production Costs
Production Function
Profit Center
Perpetual Inventory System
Physical Inventory
Plant-wide Overhead
Practical Capacity
Prevention Costs
Price Variance
Step-Down Method
Step-Variable Costs
Stock-out Costs
Slack
Specific Identification Method
Spending Variance
Split-off Point
Spoilage
Standard Costs
Start-up Costs
Static Budget
Responsibility Accounting
Responsibility Center
Rolling Budget
Sales Volume Variance
Scrap
Selling and Administrative Budget
Selling Costs
Shrinkage
Reorder Point
Units-of-Production Depreciation
Upstream Costs
Value Chain
Value Engineering
Variable Cost
Variable Costs
Variable Overhead Efficiency Variance
Target Costs
Target Pricing
Throughput Costing (Super-Variable Costing)
Total Cost (TC)
Total Fixed Cost (TFC)
Total Variable Cost (TVC)
Underapplied Overhead
Unfavorable Variance
Unit Contribution
Stockout Cost
Sum-of-the-Years’-Digits Depreciation
Sunk Costs
Target Costing
Volume Variance
Weighted Average Method
Weighted Average Method of Process Costing
Weighted Moving Average
Variable Overhead Expenses
Variable Overhead Spending Variance
Variance
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