Understanding of Cost Accounting

Understanding of cost accounting can be viewed from two aspect, namely from its activities and of its function. the evaluation of its activities, cost accounting can be defined as the process of recording, classification, and presentation peringkasan costs of making and selling of finished goods (products) or delivery of services, with particular ways, and interpreting the results. meanwhile the evaluation of its functionality, cost accounting can be defined as an activity that produces cost information that can be used as a basic consideration in making management decisions.