Cost Accounting for Dummies:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Newark
John Wiley & Sons, Incorporated
2022
|
| Ausgabe: | 2nd ed |
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (451 Seiten) |
| ISBN: | 9781119856030 |
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| 505 | 8 | |a Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Understanding the Fundamentals of Costs -- Chapter 1 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 -- Improving going forward -- Chapter 2 Brushing Up on Cost Accounting Basics -- Understanding the Big Four Terms -- Comparing direct and indirect costs -- Mulling over fixed and 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 -- 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) -- Deciding on accrual basis or cash basis -- Finishing with conservatism -- Chapter 3 Using Cost-Volume-Profit Analysis to Plan Your Business Results -- Understanding How Cost-Volume-Profit Analysis Works -- Calculating the breakeven point -- 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 -- Using operating leverage -- Assessing e-commerce businesses -- Timing is everything when it comes to costs | |
| 505 | 8 | |a 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 -- Costing and pricing a new product -- The Tax Man Cometh, the Profits Goeth -- Understanding pre-tax dollars -- Adjusting target net income for income taxes -- Chapter 4 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 -- 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 -- Chapter 5 More Activity, More Cost: Activity-Based Costing -- Avoiding the Slippery Peanut Butter Costing Slope -- Recognizing a single indirect cost allocation -- A fly in the peanut butter: Dealing with different levels of client activity -- Missing the mark: Undercosting and overcosting -- Designing an Activity-Based Costing System -- Refining your approach -- Grouping costs using a cost hierarchy -- Testing your ABC design -- Using Activity-Based Costing to Compute Total Cost, Profit, and Sale Price -- Allocating indirect costs evenly by product -- Analyzing and reallocating cost activities -- Changing allocations to cost pools | |
| 505 | 8 | |a Changing prices after ABC -- Implementing ABC Costing for a Business Pivot -- Deciding whether to pivot -- Mulling over a pivot example -- Using ABC Costing for a New Business Model -- Considering sunk costs -- Reviewing food and labor costs -- Allocating new overhead costs -- Applying ABC costing to overhead costs -- Evaluating your results -- Part 2 Planning and Control -- Chapter 6 What's the Plan, Stan? Budgeting for a Better Bottom Line -- Brushing Up on Budgeting Basics -- Seeing the master budget and its component parts -- Why budgeting is important -- Considering the costs and benefits of data collection -- Leveraging AI and data analytics for effective budgeting -- Planning strategically -- Planning How to Plan: Factors That Impact Your Budgeting Process -- Experience counts -- Timing is everything -- People get you headed in the right direction -- Sales projections pay off -- The Nuts and Bolts (and Washers) of Budgeting -- Understanding the budgeting financials -- Reviewing revenue and production budgets -- Budgeting with Cash Accounting or Accrual Accounting -- Cash basis accounting: Using your checkbook to budget -- I accrue, you accrue, we all accrue with accrual accounting -- Budgeting to Produce the Income Statement and Balance Sheet -- The well-balanced balance sheet -- The incredible income statement -- Chapter 7 Constant Change: Variance Analysis -- Variance Analysis and Budgeting -- Using management by exception to recognize large variances -- Seeing the problem in using a static budget -- Opting for a flexible budget -- Investigating budget variances -- Analyzing in Material Price and Efficiency Variances -- Applying price variances to direct materials -- Applying efficiency variances to direct materials -- Implementing price variances for direct labor -- Sizing up efficiency variances for direct labor | |
| 505 | 8 | |a Using Your Findings to Make Decisions -- Following up on variances -- Judging the effectiveness of your employees -- Tying supply chain concepts to variance analysis -- Attaching ABC costing concepts to variance analysis -- Chapter 8 Focusing on Overhead Costs -- Using Cost Allocation to Minimize Overhead -- Paying for the Security Guard: Fixed Overhead Costs -- Planning fixed overhead costs -- Allocating fixed overhead costs -- Assessing potential causes of fixed overhead variances -- Those Vexing Variable Manufacturing Costs -- Working with variable overhead costs -- Implementing variance analysis -- Finding the reasons for a variable overhead variance -- Chapter 9 What's on the Shelf? Inventory Costing -- Working with Inventoriable Costs -- Using the matching principle to calculate profit on sale -- Erring on the conservative side -- Costing Methods for Inventory -- Using the first-in, first-out (FIFO) method -- Accounting with the last-in, first-out (LIFO) method -- Weighing the merits of weighted-average cost -- Considering specific identification method -- Analyzing profit using FIFO and LIFO -- Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs -- Defining period costs and product costs -- Applying variable and absorption costing -- Relating Capacity Issues to Inventory -- Reviewing theoretical and practical capacity -- Understanding capacity issues for e-commerce firms -- Using normal and master-budget capacity -- Choosing a capacity level -- Part 3 Making Decisions -- Chapter 10 Cost Drivers and Cost Estimation Methods -- Working with Cost Behavior -- Understanding linear and nonlinear cost functions -- Discovering how cost drivers determine total costs -- Considering Cost Estimation Methods -- Walking through the industrial engineering method -- Agreeing on the conference method | |
| 505 | 8 | |a Reviewing the account analysis method -- Checking out the quantitative analysis method -- Choosing a cost estimation method -- Exploring Nonlinear Cost Functions -- Changing cost functions and slope co-efficients -- Understanding the impact of quantity discounts -- Assessing the Impact of Learning Curves -- Considering how AI and Data Analytics Impact Learning Curves -- Reviewing AI and data analytics -- Throwing in the learning curve -- Simplifying a procedure -- Finding and using better data -- Chapter 11 Making Smart Business Decisions with Relevant Information -- Navigating the Geography of Relevance -- Introducing the decision model -- Applying a model to an equipment decision -- Understanding IT purchasing issues -- Considering relevant qualitative factors in decision-making -- Special Orders Don't Upset Us, Do They? -- Deciding between Outsourcing and In-house Production -- Weighing opportunity costs -- Contemplating the carrying cost of inventory -- Maximizing Profit When Capacity Is Limited -- Managing capacity and product mix -- Analyzing customer profit and capacity -- Chapter 12 Making Smart Pricing Decisions: Figuring Total Costs -- Understanding Influences on Prices -- Customers -- Competitors -- Suppliers -- Special orders -- Pricing for Profits Down the Road -- Reviewing market-based and cost-based pricing -- Aiming at the target: Target costing -- Arriving at a Reasonable Profit -- Using cost-plus pricing -- Using product life-cycle budgeting -- Managing IT product costs and pricing -- Part 4 Allocating Costs and Resources -- Chapter 13 Analysis Methods to Improve Profitability -- Processing Cost Allocation -- Why bother? Purposes of cost allocation -- Justifying cost allocation decisions -- Implementing Cost Allocation -- Using cost hierarchy to allocate costs -- Allocating tricky corporate costs | |
| 505 | 8 | |a Keeping track of customer revenues and costs | |
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Datensatz im Suchindex
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| author | Boyd, Kenneth W. |
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| contents | Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Understanding the Fundamentals of Costs -- Chapter 1 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 -- Improving going forward -- Chapter 2 Brushing Up on Cost Accounting Basics -- Understanding the Big Four Terms -- Comparing direct and indirect costs -- Mulling over fixed and 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 -- 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) -- Deciding on accrual basis or cash basis -- Finishing with conservatism -- Chapter 3 Using Cost-Volume-Profit Analysis to Plan Your Business Results -- Understanding How Cost-Volume-Profit Analysis Works -- Calculating the breakeven point -- 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 -- Using operating leverage -- Assessing e-commerce businesses -- 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 -- Costing and pricing a new product -- The Tax Man Cometh, the Profits Goeth -- Understanding pre-tax dollars -- Adjusting target net income for income taxes -- Chapter 4 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 -- 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 -- Chapter 5 More Activity, More Cost: Activity-Based Costing -- Avoiding the Slippery Peanut Butter Costing Slope -- Recognizing a single indirect cost allocation -- A fly in the peanut butter: Dealing with different levels of client activity -- Missing the mark: Undercosting and overcosting -- Designing an Activity-Based Costing System -- Refining your approach -- Grouping costs using a cost hierarchy -- Testing your ABC design -- Using Activity-Based Costing to Compute Total Cost, Profit, and Sale Price -- Allocating indirect costs evenly by product -- Analyzing and reallocating cost activities -- Changing allocations to cost pools Changing prices after ABC -- Implementing ABC Costing for a Business Pivot -- Deciding whether to pivot -- Mulling over a pivot example -- Using ABC Costing for a New Business Model -- Considering sunk costs -- Reviewing food and labor costs -- Allocating new overhead costs -- Applying ABC costing to overhead costs -- Evaluating your results -- Part 2 Planning and Control -- Chapter 6 What's the Plan, Stan? Budgeting for a Better Bottom Line -- Brushing Up on Budgeting Basics -- Seeing the master budget and its component parts -- Why budgeting is important -- Considering the costs and benefits of data collection -- Leveraging AI and data analytics for effective budgeting -- Planning strategically -- Planning How to Plan: Factors That Impact Your Budgeting Process -- Experience counts -- Timing is everything -- People get you headed in the right direction -- Sales projections pay off -- The Nuts and Bolts (and Washers) of Budgeting -- Understanding the budgeting financials -- Reviewing revenue and production budgets -- Budgeting with Cash Accounting or Accrual Accounting -- Cash basis accounting: Using your checkbook to budget -- I accrue, you accrue, we all accrue with accrual accounting -- Budgeting to Produce the Income Statement and Balance Sheet -- The well-balanced balance sheet -- The incredible income statement -- Chapter 7 Constant Change: Variance Analysis -- Variance Analysis and Budgeting -- Using management by exception to recognize large variances -- Seeing the problem in using a static budget -- Opting for a flexible budget -- Investigating budget variances -- Analyzing in Material Price and Efficiency Variances -- Applying price variances to direct materials -- Applying efficiency variances to direct materials -- Implementing price variances for direct labor -- Sizing up efficiency variances for direct labor Using Your Findings to Make Decisions -- Following up on variances -- Judging the effectiveness of your employees -- Tying supply chain concepts to variance analysis -- Attaching ABC costing concepts to variance analysis -- Chapter 8 Focusing on Overhead Costs -- Using Cost Allocation to Minimize Overhead -- Paying for the Security Guard: Fixed Overhead Costs -- Planning fixed overhead costs -- Allocating fixed overhead costs -- Assessing potential causes of fixed overhead variances -- Those Vexing Variable Manufacturing Costs -- Working with variable overhead costs -- Implementing variance analysis -- Finding the reasons for a variable overhead variance -- Chapter 9 What's on the Shelf? Inventory Costing -- Working with Inventoriable Costs -- Using the matching principle to calculate profit on sale -- Erring on the conservative side -- Costing Methods for Inventory -- Using the first-in, first-out (FIFO) method -- Accounting with the last-in, first-out (LIFO) method -- Weighing the merits of weighted-average cost -- Considering specific identification method -- Analyzing profit using FIFO and LIFO -- Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs -- Defining period costs and product costs -- Applying variable and absorption costing -- Relating Capacity Issues to Inventory -- Reviewing theoretical and practical capacity -- Understanding capacity issues for e-commerce firms -- Using normal and master-budget capacity -- Choosing a capacity level -- Part 3 Making Decisions -- Chapter 10 Cost Drivers and Cost Estimation Methods -- Working with Cost Behavior -- Understanding linear and nonlinear cost functions -- Discovering how cost drivers determine total costs -- Considering Cost Estimation Methods -- Walking through the industrial engineering method -- Agreeing on the conference method Reviewing the account analysis method -- Checking out the quantitative analysis method -- Choosing a cost estimation method -- Exploring Nonlinear Cost Functions -- Changing cost functions and slope co-efficients -- Understanding the impact of quantity discounts -- Assessing the Impact of Learning Curves -- Considering how AI and Data Analytics Impact Learning Curves -- Reviewing AI and data analytics -- Throwing in the learning curve -- Simplifying a procedure -- Finding and using better data -- Chapter 11 Making Smart Business Decisions with Relevant Information -- Navigating the Geography of Relevance -- Introducing the decision model -- Applying a model to an equipment decision -- Understanding IT purchasing issues -- Considering relevant qualitative factors in decision-making -- Special Orders Don't Upset Us, Do They? -- Deciding between Outsourcing and In-house Production -- Weighing opportunity costs -- Contemplating the carrying cost of inventory -- Maximizing Profit When Capacity Is Limited -- Managing capacity and product mix -- Analyzing customer profit and capacity -- Chapter 12 Making Smart Pricing Decisions: Figuring Total Costs -- Understanding Influences on Prices -- Customers -- Competitors -- Suppliers -- Special orders -- Pricing for Profits Down the Road -- Reviewing market-based and cost-based pricing -- Aiming at the target: Target costing -- Arriving at a Reasonable Profit -- Using cost-plus pricing -- Using product life-cycle budgeting -- Managing IT product costs and pricing -- Part 4 Allocating Costs and Resources -- Chapter 13 Analysis Methods to Improve Profitability -- Processing Cost Allocation -- Why bother? Purposes of cost allocation -- Justifying cost allocation decisions -- Implementing Cost Allocation -- Using cost hierarchy to allocate costs -- Allocating tricky corporate costs Keeping track of customer revenues and costs |
| ctrlnum | (ZDB-30-PQE)EBC6839043 (ZDB-30-PAD)EBC6839043 (ZDB-89-EBL)EBL6839043 (OCoLC)1291318572 (DE-599)BVBBV048226619 |
| dewey-full | 657.42 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.42 |
| dewey-search | 657.42 |
| dewey-sort | 3657.42 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 2nd ed |
| format | Electronic eBook |
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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) -- Deciding on accrual basis or cash basis -- Finishing with conservatism -- Chapter 3 Using Cost-Volume-Profit Analysis to Plan Your Business Results -- Understanding How Cost-Volume-Profit Analysis Works -- Calculating the breakeven point -- 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 -- Using operating leverage -- Assessing e-commerce businesses -- Timing is everything when it comes to costs</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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 -- Costing and pricing a new product -- The Tax Man Cometh, the Profits Goeth -- Understanding pre-tax dollars -- Adjusting target net income for income taxes -- Chapter 4 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 -- 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 -- Chapter 5 More Activity, More Cost: Activity-Based Costing -- Avoiding the Slippery Peanut Butter Costing Slope -- Recognizing a single indirect cost allocation -- A fly in the peanut butter: Dealing with different levels of client activity -- Missing the mark: Undercosting and overcosting -- Designing an Activity-Based Costing System -- Refining your approach -- Grouping costs using a cost hierarchy -- Testing your ABC design -- Using Activity-Based Costing to Compute Total Cost, Profit, and Sale Price -- Allocating indirect costs evenly by product -- Analyzing and reallocating cost activities -- Changing allocations to cost pools</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Changing prices after ABC -- Implementing ABC Costing for a Business Pivot -- Deciding whether to pivot -- Mulling over a pivot example -- Using ABC Costing for a New Business Model -- Considering sunk costs -- Reviewing food and labor costs -- Allocating new overhead costs -- Applying ABC costing to overhead costs -- Evaluating your results -- Part 2 Planning and Control -- Chapter 6 What's the Plan, Stan? Budgeting for a Better Bottom Line -- Brushing Up on Budgeting Basics -- Seeing the master budget and its component parts -- Why budgeting is important -- Considering the costs and benefits of data collection -- Leveraging AI and data analytics for effective budgeting -- Planning strategically -- Planning How to Plan: Factors That Impact Your Budgeting Process -- Experience counts -- Timing is everything -- People get you headed in the right direction -- Sales projections pay off -- The Nuts and Bolts (and Washers) of Budgeting -- Understanding the budgeting financials -- Reviewing revenue and production budgets -- Budgeting with Cash Accounting or Accrual Accounting -- Cash basis accounting: Using your checkbook to budget -- I accrue, you accrue, we all accrue with accrual accounting -- Budgeting to Produce the Income Statement and Balance Sheet -- The well-balanced balance sheet -- The incredible income statement -- Chapter 7 Constant Change: Variance Analysis -- Variance Analysis and Budgeting -- Using management by exception to recognize large variances -- Seeing the problem in using a static budget -- Opting for a flexible budget -- Investigating budget variances -- Analyzing in Material Price and Efficiency Variances -- Applying price variances to direct materials -- Applying efficiency variances to direct materials -- Implementing price variances for direct labor -- Sizing up efficiency variances for direct labor</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Using Your Findings to Make Decisions -- Following up on variances -- Judging the effectiveness of your employees -- Tying supply chain concepts to variance analysis -- Attaching ABC costing concepts to variance analysis -- Chapter 8 Focusing on Overhead Costs -- Using Cost Allocation to Minimize Overhead -- Paying for the Security Guard: Fixed Overhead Costs -- Planning fixed overhead costs -- Allocating fixed overhead costs -- Assessing potential causes of fixed overhead variances -- Those Vexing Variable Manufacturing Costs -- Working with variable overhead costs -- Implementing variance analysis -- Finding the reasons for a variable overhead variance -- Chapter 9 What's on the Shelf? Inventory Costing -- Working with Inventoriable Costs -- Using the matching principle to calculate profit on sale -- Erring on the conservative side -- Costing Methods for Inventory -- Using the first-in, first-out (FIFO) method -- Accounting with the last-in, first-out (LIFO) method -- Weighing the merits of weighted-average cost -- Considering specific identification method -- Analyzing profit using FIFO and LIFO -- Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs -- Defining period costs and product costs -- Applying variable and absorption costing -- Relating Capacity Issues to Inventory -- Reviewing theoretical and practical capacity -- Understanding capacity issues for e-commerce firms -- Using normal and master-budget capacity -- Choosing a capacity level -- Part 3 Making Decisions -- Chapter 10 Cost Drivers and Cost Estimation Methods -- Working with Cost Behavior -- Understanding linear and nonlinear cost functions -- Discovering how cost drivers determine total costs -- Considering Cost Estimation Methods -- Walking through the industrial engineering method -- Agreeing on the conference method</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Reviewing the account analysis method -- Checking out the quantitative analysis method -- Choosing a cost estimation method -- Exploring Nonlinear Cost Functions -- Changing cost functions and slope co-efficients -- Understanding the impact of quantity discounts -- Assessing the Impact of Learning Curves -- Considering how AI and Data Analytics Impact Learning Curves -- Reviewing AI and data analytics -- Throwing in the learning curve -- Simplifying a procedure -- Finding and using better data -- Chapter 11 Making Smart Business Decisions with Relevant Information -- Navigating the Geography of Relevance -- Introducing the decision model -- Applying a model to an equipment decision -- Understanding IT purchasing issues -- Considering relevant qualitative factors in decision-making -- Special Orders Don't Upset Us, Do They? -- Deciding between Outsourcing and In-house Production -- Weighing opportunity costs -- Contemplating the carrying cost of inventory -- Maximizing Profit When Capacity Is Limited -- Managing capacity and product mix -- Analyzing customer profit and capacity -- Chapter 12 Making Smart Pricing Decisions: Figuring Total Costs -- Understanding Influences on Prices -- Customers -- Competitors -- Suppliers -- Special orders -- Pricing for Profits Down the Road -- Reviewing market-based and cost-based pricing -- Aiming at the target: Target costing -- Arriving at a Reasonable Profit -- Using cost-plus pricing -- Using product life-cycle budgeting -- Managing IT product costs and pricing -- Part 4 Allocating Costs and Resources -- Chapter 13 Analysis Methods to Improve Profitability -- Processing Cost Allocation -- Why bother? 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| id | DE-604.BV048226619 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:50:45Z |
| indexdate | 2024-07-10T09:32:31Z |
| institution | BVB |
| isbn | 9781119856030 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033607349 |
| oclc_num | 1291318572 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (451 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | John Wiley & Sons, Incorporated |
| record_format | marc |
| spelling | Boyd, Kenneth W. Verfasser aut Cost Accounting for Dummies 2nd ed Newark John Wiley & Sons, Incorporated 2022 ©2022 1 Online-Ressource (451 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Understanding the Fundamentals of Costs -- Chapter 1 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 -- Improving going forward -- Chapter 2 Brushing Up on Cost Accounting Basics -- Understanding the Big Four Terms -- Comparing direct and indirect costs -- Mulling over fixed and 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 -- 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) -- Deciding on accrual basis or cash basis -- Finishing with conservatism -- Chapter 3 Using Cost-Volume-Profit Analysis to Plan Your Business Results -- Understanding How Cost-Volume-Profit Analysis Works -- Calculating the breakeven point -- 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 -- Using operating leverage -- Assessing e-commerce businesses -- 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 -- Costing and pricing a new product -- The Tax Man Cometh, the Profits Goeth -- Understanding pre-tax dollars -- Adjusting target net income for income taxes -- Chapter 4 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 -- 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 -- Chapter 5 More Activity, More Cost: Activity-Based Costing -- Avoiding the Slippery Peanut Butter Costing Slope -- Recognizing a single indirect cost allocation -- A fly in the peanut butter: Dealing with different levels of client activity -- Missing the mark: Undercosting and overcosting -- Designing an Activity-Based Costing System -- Refining your approach -- Grouping costs using a cost hierarchy -- Testing your ABC design -- Using Activity-Based Costing to Compute Total Cost, Profit, and Sale Price -- Allocating indirect costs evenly by product -- Analyzing and reallocating cost activities -- Changing allocations to cost pools Changing prices after ABC -- Implementing ABC Costing for a Business Pivot -- Deciding whether to pivot -- Mulling over a pivot example -- Using ABC Costing for a New Business Model -- Considering sunk costs -- Reviewing food and labor costs -- Allocating new overhead costs -- Applying ABC costing to overhead costs -- Evaluating your results -- Part 2 Planning and Control -- Chapter 6 What's the Plan, Stan? Budgeting for a Better Bottom Line -- Brushing Up on Budgeting Basics -- Seeing the master budget and its component parts -- Why budgeting is important -- Considering the costs and benefits of data collection -- Leveraging AI and data analytics for effective budgeting -- Planning strategically -- Planning How to Plan: Factors That Impact Your Budgeting Process -- Experience counts -- Timing is everything -- People get you headed in the right direction -- Sales projections pay off -- The Nuts and Bolts (and Washers) of Budgeting -- Understanding the budgeting financials -- Reviewing revenue and production budgets -- Budgeting with Cash Accounting or Accrual Accounting -- Cash basis accounting: Using your checkbook to budget -- I accrue, you accrue, we all accrue with accrual accounting -- Budgeting to Produce the Income Statement and Balance Sheet -- The well-balanced balance sheet -- The incredible income statement -- Chapter 7 Constant Change: Variance Analysis -- Variance Analysis and Budgeting -- Using management by exception to recognize large variances -- Seeing the problem in using a static budget -- Opting for a flexible budget -- Investigating budget variances -- Analyzing in Material Price and Efficiency Variances -- Applying price variances to direct materials -- Applying efficiency variances to direct materials -- Implementing price variances for direct labor -- Sizing up efficiency variances for direct labor Using Your Findings to Make Decisions -- Following up on variances -- Judging the effectiveness of your employees -- Tying supply chain concepts to variance analysis -- Attaching ABC costing concepts to variance analysis -- Chapter 8 Focusing on Overhead Costs -- Using Cost Allocation to Minimize Overhead -- Paying for the Security Guard: Fixed Overhead Costs -- Planning fixed overhead costs -- Allocating fixed overhead costs -- Assessing potential causes of fixed overhead variances -- Those Vexing Variable Manufacturing Costs -- Working with variable overhead costs -- Implementing variance analysis -- Finding the reasons for a variable overhead variance -- Chapter 9 What's on the Shelf? Inventory Costing -- Working with Inventoriable Costs -- Using the matching principle to calculate profit on sale -- Erring on the conservative side -- Costing Methods for Inventory -- Using the first-in, first-out (FIFO) method -- Accounting with the last-in, first-out (LIFO) method -- Weighing the merits of weighted-average cost -- Considering specific identification method -- Analyzing profit using FIFO and LIFO -- Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs -- Defining period costs and product costs -- Applying variable and absorption costing -- Relating Capacity Issues to Inventory -- Reviewing theoretical and practical capacity -- Understanding capacity issues for e-commerce firms -- Using normal and master-budget capacity -- Choosing a capacity level -- Part 3 Making Decisions -- Chapter 10 Cost Drivers and Cost Estimation Methods -- Working with Cost Behavior -- Understanding linear and nonlinear cost functions -- Discovering how cost drivers determine total costs -- Considering Cost Estimation Methods -- Walking through the industrial engineering method -- Agreeing on the conference method Reviewing the account analysis method -- Checking out the quantitative analysis method -- Choosing a cost estimation method -- Exploring Nonlinear Cost Functions -- Changing cost functions and slope co-efficients -- Understanding the impact of quantity discounts -- Assessing the Impact of Learning Curves -- Considering how AI and Data Analytics Impact Learning Curves -- Reviewing AI and data analytics -- Throwing in the learning curve -- Simplifying a procedure -- Finding and using better data -- Chapter 11 Making Smart Business Decisions with Relevant Information -- Navigating the Geography of Relevance -- Introducing the decision model -- Applying a model to an equipment decision -- Understanding IT purchasing issues -- Considering relevant qualitative factors in decision-making -- Special Orders Don't Upset Us, Do They? -- Deciding between Outsourcing and In-house Production -- Weighing opportunity costs -- Contemplating the carrying cost of inventory -- Maximizing Profit When Capacity Is Limited -- Managing capacity and product mix -- Analyzing customer profit and capacity -- Chapter 12 Making Smart Pricing Decisions: Figuring Total Costs -- Understanding Influences on Prices -- Customers -- Competitors -- Suppliers -- Special orders -- Pricing for Profits Down the Road -- Reviewing market-based and cost-based pricing -- Aiming at the target: Target costing -- Arriving at a Reasonable Profit -- Using cost-plus pricing -- Using product life-cycle budgeting -- Managing IT product costs and pricing -- Part 4 Allocating Costs and Resources -- Chapter 13 Analysis Methods to Improve Profitability -- Processing Cost Allocation -- Why bother? Purposes of cost allocation -- Justifying cost allocation decisions -- Implementing Cost Allocation -- Using cost hierarchy to allocate costs -- Allocating tricky corporate costs Keeping track of customer revenues and costs Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 s DE-604 Erscheint auch als Druck-Ausgabe Boyd, Kenneth W. Cost Accounting for Dummies Newark : John Wiley & Sons, Incorporated,c2022 9781119856023 |
| spellingShingle | Boyd, Kenneth W. Cost Accounting for Dummies Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Understanding the Fundamentals of Costs -- Chapter 1 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 -- Improving going forward -- Chapter 2 Brushing Up on Cost Accounting Basics -- Understanding the Big Four Terms -- Comparing direct and indirect costs -- Mulling over fixed and 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 -- 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) -- Deciding on accrual basis or cash basis -- Finishing with conservatism -- Chapter 3 Using Cost-Volume-Profit Analysis to Plan Your Business Results -- Understanding How Cost-Volume-Profit Analysis Works -- Calculating the breakeven point -- 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 -- Using operating leverage -- Assessing e-commerce businesses -- 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 -- Costing and pricing a new product -- The Tax Man Cometh, the Profits Goeth -- Understanding pre-tax dollars -- Adjusting target net income for income taxes -- Chapter 4 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 -- 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 -- Chapter 5 More Activity, More Cost: Activity-Based Costing -- Avoiding the Slippery Peanut Butter Costing Slope -- Recognizing a single indirect cost allocation -- A fly in the peanut butter: Dealing with different levels of client activity -- Missing the mark: Undercosting and overcosting -- Designing an Activity-Based Costing System -- Refining your approach -- Grouping costs using a cost hierarchy -- Testing your ABC design -- Using Activity-Based Costing to Compute Total Cost, Profit, and Sale Price -- Allocating indirect costs evenly by product -- Analyzing and reallocating cost activities -- Changing allocations to cost pools Changing prices after ABC -- Implementing ABC Costing for a Business Pivot -- Deciding whether to pivot -- Mulling over a pivot example -- Using ABC Costing for a New Business Model -- Considering sunk costs -- Reviewing food and labor costs -- Allocating new overhead costs -- Applying ABC costing to overhead costs -- Evaluating your results -- Part 2 Planning and Control -- Chapter 6 What's the Plan, Stan? Budgeting for a Better Bottom Line -- Brushing Up on Budgeting Basics -- Seeing the master budget and its component parts -- Why budgeting is important -- Considering the costs and benefits of data collection -- Leveraging AI and data analytics for effective budgeting -- Planning strategically -- Planning How to Plan: Factors That Impact Your Budgeting Process -- Experience counts -- Timing is everything -- People get you headed in the right direction -- Sales projections pay off -- The Nuts and Bolts (and Washers) of Budgeting -- Understanding the budgeting financials -- Reviewing revenue and production budgets -- Budgeting with Cash Accounting or Accrual Accounting -- Cash basis accounting: Using your checkbook to budget -- I accrue, you accrue, we all accrue with accrual accounting -- Budgeting to Produce the Income Statement and Balance Sheet -- The well-balanced balance sheet -- The incredible income statement -- Chapter 7 Constant Change: Variance Analysis -- Variance Analysis and Budgeting -- Using management by exception to recognize large variances -- Seeing the problem in using a static budget -- Opting for a flexible budget -- Investigating budget variances -- Analyzing in Material Price and Efficiency Variances -- Applying price variances to direct materials -- Applying efficiency variances to direct materials -- Implementing price variances for direct labor -- Sizing up efficiency variances for direct labor Using Your Findings to Make Decisions -- Following up on variances -- Judging the effectiveness of your employees -- Tying supply chain concepts to variance analysis -- Attaching ABC costing concepts to variance analysis -- Chapter 8 Focusing on Overhead Costs -- Using Cost Allocation to Minimize Overhead -- Paying for the Security Guard: Fixed Overhead Costs -- Planning fixed overhead costs -- Allocating fixed overhead costs -- Assessing potential causes of fixed overhead variances -- Those Vexing Variable Manufacturing Costs -- Working with variable overhead costs -- Implementing variance analysis -- Finding the reasons for a variable overhead variance -- Chapter 9 What's on the Shelf? Inventory Costing -- Working with Inventoriable Costs -- Using the matching principle to calculate profit on sale -- Erring on the conservative side -- Costing Methods for Inventory -- Using the first-in, first-out (FIFO) method -- Accounting with the last-in, first-out (LIFO) method -- Weighing the merits of weighted-average cost -- Considering specific identification method -- Analyzing profit using FIFO and LIFO -- Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs -- Defining period costs and product costs -- Applying variable and absorption costing -- Relating Capacity Issues to Inventory -- Reviewing theoretical and practical capacity -- Understanding capacity issues for e-commerce firms -- Using normal and master-budget capacity -- Choosing a capacity level -- Part 3 Making Decisions -- Chapter 10 Cost Drivers and Cost Estimation Methods -- Working with Cost Behavior -- Understanding linear and nonlinear cost functions -- Discovering how cost drivers determine total costs -- Considering Cost Estimation Methods -- Walking through the industrial engineering method -- Agreeing on the conference method Reviewing the account analysis method -- Checking out the quantitative analysis method -- Choosing a cost estimation method -- Exploring Nonlinear Cost Functions -- Changing cost functions and slope co-efficients -- Understanding the impact of quantity discounts -- Assessing the Impact of Learning Curves -- Considering how AI and Data Analytics Impact Learning Curves -- Reviewing AI and data analytics -- Throwing in the learning curve -- Simplifying a procedure -- Finding and using better data -- Chapter 11 Making Smart Business Decisions with Relevant Information -- Navigating the Geography of Relevance -- Introducing the decision model -- Applying a model to an equipment decision -- Understanding IT purchasing issues -- Considering relevant qualitative factors in decision-making -- Special Orders Don't Upset Us, Do They? -- Deciding between Outsourcing and In-house Production -- Weighing opportunity costs -- Contemplating the carrying cost of inventory -- Maximizing Profit When Capacity Is Limited -- Managing capacity and product mix -- Analyzing customer profit and capacity -- Chapter 12 Making Smart Pricing Decisions: Figuring Total Costs -- Understanding Influences on Prices -- Customers -- Competitors -- Suppliers -- Special orders -- Pricing for Profits Down the Road -- Reviewing market-based and cost-based pricing -- Aiming at the target: Target costing -- Arriving at a Reasonable Profit -- Using cost-plus pricing -- Using product life-cycle budgeting -- Managing IT product costs and pricing -- Part 4 Allocating Costs and Resources -- Chapter 13 Analysis Methods to Improve Profitability -- Processing Cost Allocation -- Why bother? Purposes of cost allocation -- Justifying cost allocation decisions -- Implementing Cost Allocation -- Using cost hierarchy to allocate costs -- Allocating tricky corporate costs Keeping track of customer revenues and costs Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4032592-1 |
| title | Cost Accounting for Dummies |
| title_auth | Cost Accounting for Dummies |
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