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  2. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various techniques used by cost accountants include standard costing and variance analysis, marginal ...

  3. Cost Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Cost_Accounting_Standards

    Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.

  4. Expense and cost recovery system - Wikipedia

    en.wikipedia.org/wiki/Expense_and_cost_recovery...

    An expense and cost recovery system (ECRS) is a specialized subset of "extract, transform, load" (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.

  5. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

  6. Job costing - Wikipedia

    en.wikipedia.org/wiki/Job_costing

    Job costing is accounting which tracks the costs and revenues by "job" and enables standardized reporting of profitability by job. For an accounting system to support job costing, it must allow job numbers to be assigned to individual items of expenses and revenues.

  7. Standard cost accounting - Wikipedia

    en.wikipedia.org/wiki/Standard_cost_accounting

    The Anglo-American management consultant G. Charter Harrison is credited for designing one of the earliest known complete standard cost systems in the early 1910s. [7] When cost accounting was developed in the 1890s, labor was the largest fraction of product cost and could be considered a variable cost.

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