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COST & MANAGEMENT ACCOUNTANCY

COST & MANAGEMENT ACCOUNTANCY


Cost Accounting may be defined as “Accounting for costs classification and analysis of expenditure as will enable the total cost of any particular unit of production to be ascertained with reasonable degree of accuracy and at the same time to disclose exactly how such total cost is constituted”. Thus Cost Accounting is classifying, recording and appropriate allocation of expenditure for the determination of the costs of products or services, and for the presentation of suitably arranged data for the purposes of control and guidance of management.

Author: The Institute of Cost Accountants of India (ICAI)

Pages: 481

Issue By: Blue Stone Publication

Published: 3 years ago

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