Explain the scope of cost accounting, Managerial Accounting

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Explain the Scope of cost accounting

Scope of cost accounting: the scope of cost accounting is very wide and includes the following:

1 cost ascertainment: it deals with the collection and examines of the expenses the measurement of production of the dissimilar production at the different parts of manufacture and the linking up of production with the expenses.

2. Cost accounting: it is the process of accounting for cost which starts with recording or expenditure and ends with the preparation of statistical data. It is formal mechanism by means of which costs of products or service are ascertained and controlled

3. Cost control: cost control is the guidance and regulation by executive action of the costs of operating and undertaking.

 


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