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Cost Accounting |
Cost Accountingの二回目です。
今回はCostsの用語の説明です。
では、始めます。
◆ Important to understand the basic terms and concepts because:
(1)it allows users to make the best use of the information from cost accounting.
(2)it helps avoid misuse of the information provided.
◆ A "cost" is a resource sacfificed or forgone to achieve a specific objective. It is usually measured by the cash or cash equivalent value required to obtain the desired goods or services.
◆ An "actual cost" is the cost incurred, also known as the historical cost.
◆ A "cost object" is anything for which a separate measurement of object is anything for which a separate measurement of cost id desired.
◆ Examples would include: a product, a service, a project, a department.
◆ A coasting system accounts for costs in two basic stages: accumulation and assignment.
◆ Cost Accumulation is the collection of cost data through the accounting system.
◆ Cost Assignment encompasses:
(1)tracing costs to a cost object.
(2)allocating accumulated costs to a cost object.
それでは今日の授業はおしまい！！
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Cost Accounting |
いきなり３日後の更新になってしまいました…
こんな事でいいのだろうか？
気を取り直して、今回は、現在受けている授業、
Cost Accountingの単語（説明）を囲うと思います。
授業の進行順にはじめから説明を書いていきます。
ただーし、英語で書きますね。
なーぜなら、授業は英語だし、なんと言っても
試験も英語ですから…
（ただ単に訳すのがめんどくさいという話もあるが…）
英語の勉強にもなるからいいでしょ？ダメかなー？
ま、とにかく書いてみて反応が悪かったら変えますね。
それじゃあ開始！！
Management/Financial/Cost Accounting
Cost accounting provides information for both management/financial accounting; focuses on cost of accquiring/utilizing resources in an organization.
Financial Accounting focuses on historic data; Manegement Accounting focuses on current/future data.
Cost Management does not equal "cost control;" focus is more does not equal "cost control;" focus is more broad.
今回はCost Accountingの始めの定義のお話でした。
次回からはもっと詳しくなっていきます。
こうご期待！！
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