Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 9

Part 1

Understanding the Fundamentals of Costs

IN THIS PART …

So you’re ready to learn all there is to know about cost accounting. You’ve come to the right place! Part 1 introduces cost accounting terms as well as some basic methods of analysis.

You compare cost accounting to other accounting methods and learn four important cost terms: direct costs, indirect costs, fixed costs, and variable costs.

You also find out about product and period costs, cost-volume-profit (CVP) analysis, and job costing. Process costing and the flow of manufacturing is also looked at.