Cost record maintenance is the process of recording and maintaining financial data related to the cost of goods or services produced or provided by a business. The purpose of cost record maintenance is to track expenses and identify areas where costs can be reduced or better managed to improve profitability.

Cost records should contain information about the different cost elements such as direct materials, direct labor, and manufacturing overheads. Cost record maintenance can help businesses in identifying areas where costs can be reduced, improving efficiency, setting prices, and making informed decisions.

Overall, cost record maintenance is an essential aspect of financial management that helps businesses to monitor their expenses and make informed decisions for long-term profitability.

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