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Cost Accounting For Dummies(R)


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Table of Contents

Introduction 1 Part I: Understanding the Fundamentals of Costs 7 Chapter 1: So You Want to Know about Cost Accounting 9 Chapter 2: Brushing Up on Cost Accounting Basics 19 Chapter 3: Using Cost-Volume-Profi t Analysis to Plan Your Business Results 31 Chapter 4: Estimating Costs with Job Costing 47 Chapter 5: More Activity, More Cost: Activity-Based Costing 65 Part II: Planning and Control 81 Chapter 6: What?s the Plan, Stan? Budgeting for a Better Bottom Line 83 Chapter 7: Constant Change: Variance Analysis 103 Chapter 8: Focusing on Overhead Costs125 Chapter 9: What?s on the Shelf? Inventory Costing 139 Part III: Making Decisions 159 Chapter 10: Cost Drivers and Cost Estimation Methods 161 Chapter 11: Making Smart Business Decisions with Relevant Information 173 Chapter 12: Making Smart Pricing Decisions: Figuring Total Costs 193 Part IV: Allocating Costs and Resources 211 Chapter 13: Analysis Methods to Improve Profitability 213 Chapter 14: Behind the Scenes: Accounting for Support Costs and Common Costs 231 Chapter 15: Joint Costs, Separable Costs, and Using Up the Leftovers 255 Chapter 16: Tracing Similar Products with Process Costing 271 Part V: Considering Quality Issues 293 Chapter 17: What a Waste! Getting the Most from Spoilage, Scrap, and Reworked Products 295 Chapter 18: Making Smart Ordering Decisions 317 Chapter 19: Quality: Building a Better Mousetrap 337 Part VI: The Part of Tens 355 Chapter 20: Ten Common Costing Mistakes and How to Avoid Them 357 Chapter 21: Ten Ways to Increase Profits Using Costing 363 Index 367

About the Author

Ken Boyd is a former CPA with over 27 years of experience in accounting, education, and financial services. Ken is the owner of St. Louis Test Preparation (www.stltest.net). He provides online tutoring in accounting and finance to both undergraduate and graduate students.

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