Relevant or alternative cost analysis is a management accounting technique that helps managers decide between different courses of action. Also known as differential analysis, this technique ...

Management accounting techniques break costs into two major cost classifications, product costs, which relate to manufacturing, and period costs, which are all non-manufacturing costs.

Cost accounting is a type of managerial accounting that focuses on the cost structure of a business. It assigns costs to products, services, processes, projects and related activities.

Cost accounting measures all of the expenses associated with doing business, including fixed and variable costs, to help company management optimize their operations.

Learn about the benefits of cost accounting, how it differs from financial accounting, and the role it plays in businesses.

I. IntroductionThis policy statement has been updated to reflect the U.S. Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal ...

Finance > Managerial Accounting Services > Costing > CAS Guidelines/DS-2 > Cost Allocation Guidelines for Charges to Sponsored Programs ...

In a landmark event to highlight the importance of cost accounting, the Institute of Certified Management Accountants.... ..

I. Procedural Statement This procedural statement governs the consistent treatment of the allocation of direct costs and indirect (F&A) costs charged to federal and non-federal grants, contracts, and ...

The Financial Accounting Standards Board will develop guidance on how companies present the net periodic cost of pensions and other postretirement benefits on their income statements.