The main objectives of cost accounting are as follows:

1. Determination of costs: The primary objective of cost accounting is to determine the cost of producing goods or services. This includes the cost of materials, labor, overheads, and other expenses related to production.

2. Control of costs: Cost accounting helps to control costs by identifying areas where costs can be reduced or eliminated. This includes identifying inefficiencies in production processes, reducing waste, and improving productivity.

3. Profitability analysis: Cost accounting provides information on the profitability of products, services, and divisions within an organization. This helps management to make informed decisions about resource allocation and pricing.

4. Planning and decision-making: Cost accounting provides information that is used in planning and decision-making. This includes forecasting future costs, determining prices, and evaluating the impact of different production levels and strategies on costs and profitability.

5. Performance measurement: Cost accounting provides a basis for measuring the performance of different departments, managers, and employees within an organization. This helps to identify areas where improvements can be made and rewards can be given for good performance.

6. Cost control and reduction: Cost accounting is used to identify cost control and cost reduction opportunities by analyzing cost data and identifying areas for improvement.

Overall, the main objective of cost accounting is to provide information that can be used to improve the efficiency and profitability of an organization by controlling costs, making informed decisions, and identifying areas for improvement.