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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 ( He provides online tutoring in accounting and finance to both undergraduate and graduate students.

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