Journal of Finance and Marketing

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Journal of Finance and Marketing 44 7897 074717

Cost Accounting - Top Journal

 

Cost bookkeeping is characterized as "a precise arrangement of methodology for recording and announcing estimations of the expense of assembling merchandise and performing administrations in the total and in detail. It incorporates strategies for perceiving, arranging, distributing, conglomerating and revealing such expenses and contrasting them and standard expenses." (IMA) Often viewed as a subset of administrative bookkeeping, its ultimate objective is to prompt the administration on the best way to upgrade strategic policies and procedures dependent on cost proficiency and ability. Cost bookkeeping gives the point by point cost data that administration needs to control current activities and plan for what's to come.

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