| costing unit | unit penentuan kos/ unit pengekosan | NIAGA |
| costing system | sistem penentuan kos/ sistem pengekosan | EKO |
| costing standard | piawai penentuan kos/ piawai pengekosan | NIAGA |
| costing process | proses penentuan kos/ proses pengekosan | EKO |
| costing | penentuan kos/pengekosan | AEKO, AKAUN, EKO, PERD, NIAGA |
| variable costing | penentuan kos berubah/ pengekosan berubah | AKAUN, EKO |
| standard costing | penentuan kos piawai/pengekosan piawai | NIAGA |
| responsibility costing | pengekosan tanggungjawab | AKAUN |
| process costing | penentuan kos proses/ pengekosan proses | AKAUN, EKO, NIAGA |
| normal costing | penentuan kos normal/ pengekosan normal | NIAGA |