Cost Accounting and Management Accounting
Costs are measured in units of nominal currency by convention. Cost accounting can be viewed as translating the supply chain (the series of events in the production process that, in concert, result in a product) into financial values.
Table of Content
SECTION I: COST ACCOUNTING
SECTION II: MANAGEMENT ACCOUNTING
Objectives of cost and management accounting Concerned with Accumulating costs for stock valuation, Provision of financial information to assist managers in their decision-making and planning activities and Provision of financial information to help managers control activities under their responsibility.
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