Executive Accounts Question:
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What is cost accountancy? What are the objects of Cost Accountancy?
Answer:
Cost accountancy is the application of costing and cost accounting principles, methods and techniques to the science, art and practice of cost control and the ascertainment of profitability as well as the presentation of information for the purpose of managerial decision making.
Following are the objects of Cost Accountancy:
► Ascertainment of Cost and Profitability
► Determining Selling Price
► Facilitating Cost Control
► Presentation of information for effective managerial decision
► Provide basis for operating policy
► Facilitating preparation of financial or other statements
Following are the objects of Cost Accountancy:
► Ascertainment of Cost and Profitability
► Determining Selling Price
► Facilitating Cost Control
► Presentation of information for effective managerial decision
► Provide basis for operating policy
► Facilitating preparation of financial or other statements
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