高等教育成本会计第、章.pptVIP

课程内容简介 Cost and Cost Terminology Accountants define cost as a resource sacrificed or forgone to achieve a specific objective. It is usually measured as the monetary amount that must be paid to acquire goods and services. An actual cost is the cost incurred (a historical cost) as distinguished from budgeted or forecasted costs. To guide their decisions, managers want to know how much a particular thing (such as a product, machine, service or process) costs. We call this “thing” a cost object, which is anything for which a separate measurement of cost is desired. Cost and Cost Terminology A