THE COSTS
COST DEFINITION

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  • Financial Information
  • Accounting Systems
  • Introduction to Cost Accounting
  • Cost definition
  • Use of Costs
  • Classification of Costs
  • Inventory Valuation
  • Costs Behavior
  • Cost Accounting Systems
  • Standard Costs and Variances
  • Cost-Volume-Profit Analysis
  • Break-Even Point
  • Target Profit
  • Budgeting
  • Master Budget
  • Activity Based Costing (ABC)
  • Transfer Prices
  • Accounting Profession & Ethics
  • Accounting Equation
  • Financial Statements
  • Financial Statement Reporting
  • Accounts, Debits & Credits
  • The Journal
  • The General Ledger
  • The Trial Balance
  • "T" Accounts
  • Income Measurement

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    The cost is the spending money that represents the manufacture of a product or providing a service. In other words, the cost is the economic effort (the payment of salaries, the purchase of materials, the manufacture of a product, securing funds for financing the management of the company, etc..) that must be done to achieve an operational objective. Failure to reach the desired goal, it is said that a company has had losses.
     



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