Cost accounting mba

  • What is the concept of cost in MBA?

    Concept of Cost in Cost Accounting
    The concept of cost is a key concept in Economics.
    It refers to the amount of payment made to acquire any goods and services.
    In a simpler way, the concept of cost is a financial valuation of resources, materials, risks, time and utilities consumed to purchase goods and services..

Cost accounting is a managerial accounting process that involves recording, analyzing, and reporting a company's costs. Cost accounting is an internal process used only by a company to identify ways to reduce spending.
Cost accounting is concerned with ascertainment and control of costs. The information provided by cost accounting to the management is helpful for cost control 

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