Managerial and Cost Accounting

Managerial and cost accounting pages explain how internal users analyze cost behavior, pricing, and volume decisions. The focus is not external reporting alone, but the information managers use to plan and evaluate operations.

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• Cost Accounting
• Contribution Margin
• Break-Even Analysis
• Job Order Costing
• Process Costing
• Cost of Goods Sold
• Inventory

In this section

• Break-Even Analysis
  Managerial-accounting analysis used to estimate the sales volume needed to cover fixed and variable costs.
• Contribution Margin
  Amount remaining from sales after variable costs, used to cover fixed costs and then contribute to profit.
• Cost Accounting
  Internal accounting discipline used to measure, assign, and analyze costs for control, pricing, and decision support.
• Job Order Costing
  Cost-accumulation method that traces materials, labor, and overhead to specific jobs or batches.
• Process Costing
  Cost-accumulation method that averages production costs across departments or processes for large volumes of similar units.