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What is Cost Accounting in Manufacturing Firms about?

This document discusses key aspects of management accounting and cost accounting concepts. It defines management accounting as providing futuristic information for management decision making. It then classifies costs by nature (material, labor, overhead), degree of traceability (direct, indirect), association with products (product, period), changes in activity or volume (fixed, variable, semi-variable), and function (manufacturing, administrative, etc.). The document also discusses cost concepts, classific

Author

Selam Tsigie

Language

EN