مقاله لاتین اصول حسابداری و حسابرسی

مقاله لاتین اصول حسابداری و حسابرسی

Cost Accountant and Cost Accounting

Goldratt once argued that cost accounting was the number one enemy of productivity (Goldratt: 1983). He later softened that stand and said cost rather than accounting was the culprit (Jayson, 1987, p. 18). Nevertheless, Goldratt maintains that the cost measurements in use today are sending the wrong signals to managers, who are trying to control inventories, operating expenses, and throughput (Cheatham, 1993).Siegel and Shim (1995) note that cost accountants use a system of recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate as well as in detail.

Cost accountants employ methods for reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing these with standard costs.“Determination of unit cost to make a product or render a service is needed to establish a selling price or fee to be charged.Also, costs for manufacturing a product for inventory valuation need to be known to prepare the balance sheet and income statement.Cost accounting systems include job order, process, standard and direct costing” (Siegel & Shim, 1995, p. 352).Cost centers are the basis for cost accounting, and are identifiable organizational units through which activities are performed (Horan, 1997).