原げん価か計けい算さん

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Meanings

1

noun

cost accounting

Business term for the process of calculating and analyzing costs of products or services.

原meadow, original, primitive

価value, price

計plot, plan, scheme

算calculate, divining, number

管かん理り会かい計けい
管理会計 is management accounting for internal decision-making, while 原価計算 is specifically the cost accounting component within it.
財ざい務む会かい計けい
財務会計 is financial accounting for external reporting, whereas 原価計算 focuses on internal cost analysis.

Compound of 原価 (cost) and 計算 (calculation).