cost accounting
systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail
en-US/ˈkɔst əˈkaʊnɪŋ/
en-GB/ˈkɒst əˈkaʊntɪŋ/
systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail