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cost accounting

   Also found in: Dictionary/thesaurus, Legal, Financial, Wikipedia, Hutchinson 0.03 sec.
cost accounting: see accounting accounting, classification, analysis, and interpretation of the financial, or bookkeeping , records of an enterprise. The professional who supplies such services is known as an accountant. Auditing is an important branch of accounting.
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In Technical Advice Memorandum (TAM) 200609018, the IRS relied on traditional cost accounting principals to determine whether the costs of a taxpayer's engineering and procurement departments qualified as mixed service costs (MSC) that can be allocated between capitalizable activities and deductible activities under Regs.
IRS clarifies direct labor costs cannot be MSC by McWhorter, Terrance / The Tax Adviser
Contract Pricing and Cost Accounting Standards (DFARS Case 2003-D014)
DFARS change 20051220: contract financing by Defense AT & L
It took me several years to realize that the cost accounting principles I learned in college didn't work that easily in a metalcasting facility environment.
Finding a happy medium for pricing castings by Laney, Dick / Modern Casting
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