AKIT
English Eesti

cost accounting

kuluarvestus

olemus
Oxford Languages:
the recording of all the costs incurred in a business in a way that can be used to improve its management
Investopedia:
a form of managerial accounting that aims to capture a company's total cost of production by assessing its variable and fixed costs

├╝levaateid
https://en.wikipedia.org/wiki/Cost_accounting