成本會計學d咩?

成本會計係量度, 記錄, 分析成本在一個組織及公司 裡的產品及服務。
現代會計名師Frenda So的筆記有講。
Cost accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization. Cost accounting does not follow GAAP. Costs are measured in units of currency by convention. Cost accounting could also be defined as a kind of management accounting that translates the Supply Chain (the series of events in the production process that, in concert, result in a product) into financial values. Managers use cost accounting to support decision making to reduce a company's costs and improve its profitability.
There are at least four approaches:

Standard Cost Accounting
Activity-based Costing
Throughput Accounting
Marginal Costing
Cost Elements:

1) Raw Material
2) Manual Labor
3) Indirect Expenses

成本會計 : 主要包括以下三個範疇
1.) 成本會計系統, (e.g., process costing, job costing) ;
2.) 個別管理決策, (e.g., multiple product decisions, capital investment decisions);
3.) 利用成本的數據, 計劃和評審 (e.g., budgeting, variance analysis)。
網頁, 很抱歉, 未能提供。但是, 可以提供其中一本相當不錯的書籍；
書名 : COST ACCOUNTING
作者: Edward B. Deakin & Michael W. Maher
出版社: IRWIN