Document Type : Review article
Author
Student at Kharazmi University, Faculty of Management - Insurance Management
Abstract
The concept of cost plays a key role in the financial management and decision-making of manufacturing companies. Cost includes all direct and indirect costs associated with the production of goods, excluding distribution and selling costs. These costs include direct materials, direct labor, and overhead costs, which are calculated based on accounting standards and using specific formulas. Different types of cost, including controllable and uncontrollable, direct and indirect, lost opportunity, etc., each play a role in analyzing and managing costs. Cost accounting, considering different methods such as activity-based costing, job order, process, final cost, and standard, allows for more accurate cost control and increased efficiency. This analytical tool helps managers improve pricing strategies, budgeting, and profitability control. Ultimately, accurate cost calculation and analysis will help the organization increase productivity, reduce costs, and enhance competitiveness.حسابداری تولید، بهای تمام شده، بهای تاریخی
Keywords
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