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  2. Job costing - Wikipedia

    en.wikipedia.org/wiki/Job_costing

    Job costing (known by some as job order costing) is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is tracked by job or batch instead of by process. job cost is done for one single product The distinction between job costing and process costing hinges on the nature of the product and, therefore, on the type of production process:

  3. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Cost accounting - Wikipedia ... Cost accounting

  4. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    Cost breakdown analysis

  5. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    Percentage-of-completion method

  6. Cost estimate - Wikipedia

    en.wikipedia.org/wiki/Cost_estimate

    A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values. A problem with a cost overrun can be avoided with a credible, reliable, and accurate cost estimate.

  7. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Activity-based costing

  8. Completed-contract method - Wikipedia

    en.wikipedia.org/wiki/Completed-contract_method

    Completed-contract method. The Completed-contract method is an accounting method of work-in-progress evaluation, for recording long-term contracts. GAAP allows another method of revenue recognition for long-term construction contracts, the percentage-of-completion method. With this method, revenue is recognized when the contract is fulfilled.

  9. Direct labor cost - Wikipedia

    en.wikipedia.org/wiki/Direct_labor_cost

    Direct labor cost. Direct labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service. Also, we can say it is the cost of the work done by those workers who actually make the product on the production line .

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