The scope of SQL includes data query, data manipulation (insert, update and delete), data definition (schema creation and modification), and data access control. Although SQL is often described as, and to a great extent is, a declarative language , it also includes procedural elements. SQL was one of the first commercial languages for Edgar F. Codd's relational model, as described in his influential 1970 paper, A Relational Model of Data for Large Shared Data Banks.
uk â /ËkÉs.tÉªÅ/ us â /ËkÉË.stÉªÅ/. âº a calculation of the future cost of something such as a possible product: We'll need accurate costings before we can agree to fund the project.
Process costing. Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product.