A document outlining the responsibilities, qualifications, and skills required for a professional specializing in cost accounting. It details the specific tasks the role entails, such as analyzing production costs, preparing reports, and assisting in budget development. For example, such a document might specify duties including variance analysis, inventory valuation, and the development of standard costs.
This type of documentation serves as a crucial tool for both employers and potential employees. For employers, it ensures a clear understanding of expectations and facilitates the recruitment of suitable candidates. For individuals, it provides transparency regarding the scope of the position and helps them assess their suitability. Historically, these descriptions have evolved alongside the increasing complexity of manufacturing and service industries, reflecting the need for specialized accounting expertise.