WordReference Random House Unabridged Dictionary of American English © 2016
cost account′ing, 
  • Businessan accounting system indicating the cost of items involved in production. Also called,[esp. Brit.,]costing. 
  • Etymology:1910–15
    cost account′ant. 


    Collins Concise English Dictionary © HarperCollins Publishers::

    cost accounting n
    1. the recording and controlling of all the expenditures of an enterprise in order to facilitate control of separate activities
      Also called: management accounting

    cost accountant n



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