What is cost accounting? What are its objectives?

Cost accounting is a type of accounting that specifically looks at and analyzes the total cost that goes into manufacturing a product or maintaining a service. This information can then be compared to the money being made by these endeavors which then tells the company or accountant what the "break even" point is, as well as how much profit or loss is actually happening. Additionally, cost accounting allows a company to more closely analyze where exactly overspending might be occurring or what part of a process is especially cost intensive. Cost accounting is also somewhat variable because the costs being analyzed are not always fixed costs. Rent, depreciation, and interest on loans are fixed costs. They are not likely to change on a month to month basis. Those costs can be calculated with relative ease; however, the variable costs are not so easy to calculate. They can change from month to month, so lots of data needs to be analyzed in order to come up with realistic working averages. Typically, variable costs fluctuate with production amounts. More production means more cost being spent on supplies and labor. The hope is that profit margins are maintained or even increased, but that might not be the case. That is one reason why cost accounting can be beneficial. Another variable cost is maintenance. In some ways, this could be a fixed cost. A company might have monthly scheduled overhauls of equipment, but things will break down unexpectedly, as well. This is always a variable cost.
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