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.
Examples of this include the manufacture of erasers, chemicals or processed. food. In process costing it is the process that is costed (unlike job costing where. each job is costed separately). The method used is to take the total cost of the. process and average it over the units of production.