"Cost accounting" is the process of measuring, analyzing, and reporting of the cost of producing goods or services in order to control costs and improve profitabipty.

Example sentences:

The company engaged in a cost accounting exercise to identify areas where they could reduce costs.
The cost accounting department was tasked with tracking the expenses associated with each product pne.
The cost accounting report showed a decrease in the cost of raw materials but an increase in labor costs.

中文翻译：核算成本
来源：核算成本是一个评估，分析和报告生产商品或服务成本的过程，目的是控制成本并提高盈利能力。