Cost Accounting For Dummies - Kenneth W. Boyd

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      6  Part 2: Planning and Control Chapter 6: What’s the Plan, Stan? Budgeting for a Better Bottom Line Brushing Up on Budgeting Basics Planning How to Plan: Factors That Impact Your Budgeting Process The Nuts and Bolts (and Washers) of Budgeting Budgeting with Cash Accounting or Accrual Accounting Budgeting to Produce the Income Statement and Balance Sheet Chapter 7: Constant Change: Variance Analysis Variance Analysis and Budgeting Analyzing in Material Price and Efficiency Variances Using Your Findings to Make Decisions Chapter 8: Focusing on Overhead Costs Using Cost Allocation to Minimize Overhead Paying for the Security Guard: Fixed Overhead Costs Those Vexing Variable Manufacturing Costs Chapter 9: What’s on the Shelf? Inventory Costing Working with Inventoriable Costs Costing Methods for Inventory Using Variable and Absorption Costing to Allocate Fixed Manufacturing Costs Relating Capacity Issues to Inventory

      7  Part 3: Making Decisions Chapter 10: Cost Drivers and Cost Estimation Methods Working with Cost Behavior Considering Cost Estimation Methods Exploring Nonlinear Cost Functions Assessing the Impact of Learning Curves Considering how AI and Data Analytics Impact Learning Curves Chapter 11: Making Smart Business Decisions with Relevant Information Navigating the Geography of Relevance Special Orders Don’t Upset Us, Do They? Deciding between Outsourcing and In-house Production Maximizing Profit When Capacity Is Limited Chapter 12: Making Smart Pricing Decisions: Figuring Total Costs Understanding Influences on Prices Pricing for Profits Down the Road Arriving at a Reasonable Profit

      8  Part 4: Allocating Costs and Resources Chapter 13: Analysis Methods to Improve Profitability Processing Cost Allocation Implementing Cost Allocation Going Over Sales Mix and Sales Quantity Variances Chapter 14: Behind the Scenes: Accounting for Support Costs and Common Costs Not Everyone Generates Revenue: Support Costs Going Over Variance Analysis and Department Costs Focusing on Common Costs Making a Commitment: Contracts Chapter 15: Joint Costs, Separable Costs, and Using Up the Leftovers Working with Joint Costs Continuing Production: Computing Separable Costs After Splitoff Choosing a Joint Cost Allocation Method Holding a Garage Sale: Making the Most of Byproducts Chapter 16: Tracing Similar Products with Process Costing Process Costing: Presenting the Basic Approach Sitting on the Factory Floor: Dealing with Work in Process Using Equivalent Units to Compare Apples to Apples Using the Weighted Average Method for Process Costing Introducing the First In, First Out Method of Process Costing Comparing Processing Costing Methods

      9  Part 5: Considering Quality Issues Chapter 17: What a Waste! Getting the Most from Spoilage, Scrap, and Reworked Products Accounting for Waste Applying Process Costing Methods to Spoilage Job Costing for Spoilage, Reworked Products, and Scrap Chapter 18: Making Smart Ordering Decisions Considering the Costs of Inventory Calculating Inventory Quantity with the Economic Order Quantity Formula Figuring a Favorable Reorder Point Evaluating Prediction Error

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