WordReference Random House Unabridged Dictionary of American English © 2015
cost account′ing, 
Businessan accounting system indicating the cost of items involved in production. Also called,[esp. Brit.,]costing. 
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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