<?xml version="1.0" encoding="utf-8"?><mads xmlns="http://www.loc.gov/mads/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mads/
mads.xsd"><authority><topic authority="http://AATesaurus.cultura.gencat.cat/aat/getty_en">cost accounting</topic></authority><related type="broader"><topic>accounting</topic></related><variant type="other"><topic>accounting, cost</topic></variant> <note xml:lang="en"><![CDATA[ Accounting that deals with systematically classifying, recording, analyzing, and summarizing the costs incident to production or the rendering of a service. ]]></note></mads>