Chapter 1 - Cost Accounting Terms

Authority

Balanced Scorecard (BSC)

Competence

Confidentiality

Core Competency

Cost Accounting

Cost Leadership

Credibility

Customer Value Perspective

Downstream Cost

Earnings Management

Environmental Constraint

Financial Performance Perspective

Integrity

Intellectual Capital

Internal Business Perspective

Lag ( or lagging) Indicator

Lead ( or Leading) Indicator

Learning and Growth Perspective

Line Personnel

Mission Statement

Organizational structure

Product Cost

Product Differentiation

Responsibility

Return on Investment (ROI)

Service Cost

Service Differentiation

Staff Personnel

Statement on Management Accounting
(SMA)

Strategy

Upstream Cost

Value Chain