Key Terms: Cost Accounting

Direct Material Cost

Kos Bahan Langsung

Direct Labour Cost

Kos Buruh Langsung

Manufacturing Overhead

Overhed Pengeluaran

Prime Cost

Kos Utama

Cost of Production

Kos Pengeluaran

Work in Progress

Kerja dalam Proses

Manufacturing Account

Akaun Pengeluaran

Fixed Cost

Kos Tetap

Variable Cost

Kos Berubah

Break-Even Point

Titik Pulang Modal

Contribution Margin

Margin Caruman