Importance Scientific literature describes milestones of management accounting development, genesis and evolution, while cost accounting remains almost neglected from historical perspectives. This situation stems from substitution of the cost accounting concept with the term management accounting. In the mean time, scholars do not equate these two notions. Hence, cost accounting should be regarded as a separate accounting process. If the substance, content and historical conceptual framework of cost accounting are revealed, it will open up an understanding of its contemporary issues and make this research timely and relevant. Objectives The research examines premises for origination and evolution of cost accounting as a separate accounting process. Methods The research employs an analysis, comparison, systematization and summary of contemporary literature on the subject. Results The article summarizes and classifies milestones of cost accounting origination and evolution on the basis of economic knowledge and expertise of renowned economists. The article sets out our own views of cost accounting evolution and development. Conclusions and Relevance Using the historical approach, we investigated the evolution of cost accounting as a complicated and ambiguous economic phenomenon. The proposed milestones of cost accounting allow qualifying it as an emerging field of science.
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