Cost accounting is a branch of accounting that focuses on recording, analyzing, and controlling costs. Learn about the different types of costs (fixed, variable, direct, indirect) and how they behave. Explore cost control techniques, such as standard costing, variance analysis, and activity-based costing (ABC), to enhance profitability.

Cost accounting is a branch of accounting that focuses on recording, analyzing, and controlling costs. Learn about the different types of costs (fixed, variable, direct, indirect) and how they behave. Explore cost control techniques, such as standard costing, variance analysis, and activity-based costing (ABC), to enhance profitability.