कॉस्ट अकाउंटिंग के मुख्य तत्व

The sum of direct materials, direct labor, and direct expenses involved in producing a product.

Indirect costs associated with running the factory, such as rent, lighting, and power.

Partially completed goods in a production process.

The value of partially finished goods at the beginning of a period.

The value of partially finished goods at the end of a period.