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Kenneth W. Boyd
Cost Accounting For Dummies
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Cost Accounting For Dummies® To view this book's Cheat Sheet, simply go to
www.dummies.com
and search for “Cost Accounting For Dummies 2nd Edition Cheat Sheet” in the Search box. Table of Contents
List of Tables
List of Illustrations
Guide
Pages
Страница 8
Страница 9
Страница 10
So You Want to Know about Cost Accounting
Comparing Accounting Methods
Considering your shareholders
Mulling over creditors
Addressing concerns of regulators
Using management accounting
Fitting in cost accounting
Using Cost Accounting to Your Advantage
Starting with cost-benefit analysis
Planning your work: Budgeting
Controlling your costs
Setting a price
Pricing and competition
Increasing a price
Changing prices after more analysis
Improving going forward
Using the accrual method of accounting
Deciding on relevance
Demanding quality
Страница 30
Brushing Up on Cost Accounting Basics
Understanding the Big Four Terms
Comparing direct and indirect costs
Allocating indirect costs
Deciding on direct versus indirect costs
Mulling over fixed and variable costs
Kicking around fixed costs
Computing variable costs
Fitting the costs together
Covering Costs in Different Industries
Reviewing manufacturing costs
Considering costs for retailers
Adding up costs for e-commerce firms
Maintaining a website
Ensuring product fulfillment
Getting buyers interested
Finding costs most companies incur
Why Are You Spending? Cost Drivers
Pushing equipment too hard and relevant range
Previewing inventoriable costs
Following the Rules of the Cost Accounting Road
Understanding generally accepted accounting principles (GAAP)
Considering the needs of stakeholders
Mulling over consistency
Deciding on accrual basis or cash basis
Installing the cash basis
Moving to the accrual method
Finishing with conservatism
Страница 59
Using Cost-Volume-Profit Analysis to Plan Your Business Results
Understanding How Cost-Volume-Profit Analysis Works
Calculating the breakeven point
The breakpoint formula
A case in point (breakeven point, that is)
Financial losses: The crash of your cash
Contribution margin: Covering fixed costs
Lowering the breakeven point to reach profitability sooner
Target net income: Setting the profit goal
Lower profits and margin of safety
Contribution margin versus gross margin
Using operating leverage
Assessing e-commerce businesses
Reviewing how e-commerce works
Applying the CVP formula
Timing is everything when it comes to costs
Using Cost-Volume-Profit Analysis to Make Savvy Business Decisions
Deciding to advertise
Lowering your price without losing your profit
Combining the results of two products
Applying breakeven point to two products
Applying target net income to two products
Adjusting product sales to reach target net income
Costing and pricing a new product
Starting with your product idea
Designing the new product
Estimating sales
Using CVP tools
The Tax Man Cometh, the Profits Goeth
Understanding pre-tax dollars
Adjusting target net income for income taxes
Страница 91
Estimating Costs with Job Costing
Understanding How Job Costing Works
Cost objects: The sponges that absorb money
Charging customers for direct and indirect costs
Implementing job costing in manufacturing: An example
Computing direct costs
Calculating indirect costs
Presenting total job costs
Deciding on costing for IT consulting projects
Determining project needs
Plugging in job costing
MULLING OVER FIXED COSTS AND VARIABLE COSTS
SEPARATING DIRECT COSTS AND INDIRECT COSTS
Taking a Closer Look at Indirect Costs using Normal Costing
Budgeting for indirect costs
Following a normal job costing system
Computing direct costs and indirect costs
Introducing the job cost sheet
Following the Flow of Costs through a Manufacturing System
Control starts with control accounts
Explaining the debit and credit process
Walking through a manufacturing cost example
Applying the methodology to other control accounts
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