From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

Cost accounting refers to the accounting procedures designed to assess the costs of production a business incurs. Managers typically use cost accounting as a budgeting tool for establishing cost ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Exploring the Fundamentals of Cost Accounting ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...