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''Cost and management accounting.''

A pre-determined cost of a unit of production or service on the basis of a specification of all the factors affecting costs given normal efficiency.


== See also ==
* [[Absorption costing]]
* [[Activity-based costing]]
* [[Costing]]
* [[Fixed cost]]
* [[Job costing]]
* [[Management accounting]]
* [[Process costing]]
* [[Standard]]
* [[Standard cost card]]

[[Category:Accounting,_tax_and_regulation]]