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