olemus
sõltub kontekstist
Wiktionary:
(business) the development and use of a system for recording and analyzing the financial transactions and financial status of an individual or a business
Britannica Dictionary:
the skill, system, or job of keeping the financial records of a business or person often used before another noun

ülevaateid
https://en.wikipedia.org/wiki/Management_accounting

vt ka
- arvestuse haldus
- arvestusspetsialist
- kuluarvestus
- raamatupidamine