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Brief Introduction to Cost Accounting

By: William J. Bruns Jr.
  • Format:Print
  • | Language:English
  • | Pages:6
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Abstract

Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are summarized.

Keywords

Cost Accounting; Cost Management

Citation

Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)

About The Author

William J. Bruns

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