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Managerial Accounting Interview Questions and Answers

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Question - Explain cost accounting. what are the objectives of doing it?

Answer -

Cost Accounting is the process of classifying and recording of expenditure incurred during the operations of the organization in a systematic way, in order to ascertain the cost of a cost center with the intention to control the cost.

Following are the basic three objectives of Cost Accounting:

  • Ascertainment of Cost and Profitability
  • Cost Control
  • Presentation of information for managerial decision making.

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