会计英语第8章.pptxVIP

会计英语Chapter 8 Cost Accounting8.1 Overview of Cost Accounting8.1.1 Definition of Cost AccountingCost is the cash or cash equivalent value sacrificed or forgives for goods and service that are expected to bring a current or future benefit to the organization. Cost accounting measures, analyzes, and reports financial and non-financial information relating to the costs of acquiring or using resources in an organization.8.1.2 Features of Cost AccountingThe main features of cost accounting are as follows:1. Calculating The Cost of Products, Services, and Other Cost Objects2. Obtaining Informatio