Cost Accounting For Dummies. Kenneth W. BoydЧитать онлайн книгу.
SCM and Customer Demand Issues Chapter 19: Quality: Building a Better Mousetrap Considering Quality Benefits and Costs Compiling a Cost of Quality Report Putting Quality Practices in Place Customer Satisfaction: Measuring and Improving It Doing More in Less Time Eliminating the Constraint of the Bottleneck
10 Part 6: The Part of Tens Chapter 20: Ten Common Costing Mistakes and How to Avoid Them Pricing a Product Incorrectly Listing Fixed Costs As Variable Costs Labeling Period Costs As Product Costs Misusing Target Net Income Forgetting About Taxes Assigning Costs to the Wrong Product Not Reviewing Variances Correctly Redlining: Pushing Production Activity Above Relevant Range Ignoring the Timing of Costs Not Implementing Activity-Based Costing Chapter 21: Ten Ways to Increase Profits Using Costing Selling More Of The Right Products Implementing Sales Mix Analysis to Increase Total Profits Building a Higher Margin of Safety Deciding How Much You Need: Production and Scheduling Issues Who Does What: Handling Costs and Employee Issues Reducing and Managing Scrap Moving It off the Shelf: Inventory Issues Effectively Taking Special Orders Making Accurate Cost Allocations Addressing the Issue of Spoilage
11 Index
List of Tables
1 Chapter 2TABLE 2-1: Fixed and Variable CostsTABLE 2-2: Fixed and Variable Costs, Direct and Indirect Costs — Examples
2 Chapter 4TABLE 4-1 Job Cost Sheet — Johnson Fence JobTABLE 4-2 Normal Job Cost Sheet — Landscaping JobTABLE 4-3 Control Accounts for Inventory
3 Chapter 5TABLE 5-1 Order Manager — Monthly Hours Per CustomerTABLE 5-2 Windshield Direct CostsTABLE 5-3 Indirect Cost Activities — Windshield Production and InstallationTABLE 5-4 Cost Allocation RatesTABLE 5-5 Cost Allocation as a Percentage of Total HoursTABLE 5-6 Total Costs By Type — Sedan and Van WindshieldsTABLE 5-7 Flower Bed and Lawn Care CostsTABLE 5-8 Costs and Profit by Product — Flower Bed and Lawn CareTABLE 5-9 Activity-Based Costing by Product — Flower Bed and Lawn CareTABLE 5-10 Calculating a New Sale Price for Flower Beds
4 Chapter 6TABLE 6-1 Garage Door Production BudgetTABLE 6-2 Garage Door Cost of Goods Sold BudgetTABLE 6-3 Gift Shop Cash Budget — Month of MarchTABLE 6-4 Gift Shop Budgeted Statement of Cash FlowsTABLE 6-5 Budgeted Balance SheetTABLE 6-6 Budgeted Income Statement
5 Chapter 7TABLE 7-1 Toy Manufacturer — Static BudgetTABLE 7-2 Toy Manufacturer — Actual ResultsTABLE 7-3 Toy Manufacturer — Static Budget VarianceTABLE 7-4 Toy Manufacturer — Revenue and Cost VarianceTABLE 7-5 Toy Manufacturer — Sales Volume VarianceTABLE 7-6 Material Price Variance — Aluminum for BikesTABLE 7-7 Material Efficiency Variance — Aluminum for BikesTABLE 7-8 Labor Price Variance — Labor Hours for LampsTABLE 7-9 Labor Efficiency Variance — Labor Hours for LampsTABLE 7-10 Glass Bottles — Labor Cost Allocation by BatchTABLE 7-11 Glass Bottles — Flexible Budget CalculationTABLE 7-12 Glass Bottles — Labor Price VarianceTABLE 7-13 Glass Bottles — Labor Efficiency Variance
6 Chapter 8TABLE 8-1 Budgeted Fixed Overhead — Applied to Actual OutputTABLE 8-2 Budgeted Variable Overhead — Applied to Actual Output
7 Chapter 9TABLE 9-1 Rubber Mallet — Inventory Purchases and SalesTABLE 9-2 FIFO Method — Cost of SalesTABLE 9-3 LIFO Method — Cost of SalesTABLE 9-4 Profit on 100 Units Sold — FIFO and LIFOTABLE 9-5 Profit on 225 Units Sold — FIFO and LIFOTABLE 9-6: Total Profit- FIFO and LIFOTABLE 9-7 Year 1 Production — Sales and CostsTABLE 9-8: Year 1 Profit — Variable Versus Absorption CostingTABLE 9-9 Year 2 Production — Sales and CostsTABLE 9-10 Year 2 Profit — Variable Versus Absorption Costing
8 Chapter 11TABLE 11-1 Machine Purchase Decision — ComparisonTABLE 11-2 Towel Company — Before Special OrderTABLE 11-3 Towel Company — Special-Order ProposalTABLE 11-4 “Make” Decision – Continue ProductionTABLE 11-5 “Buy” Decision — Outsource ProductionTABLE 11-6 Closing a Division — Financial ImpactTABLE 11-7 Carrying Cost Decision — Candle PurchasesTABLE 11-8 Product Mix — Contribution Margin Per HourTABLE 11-9 Product Mix — Actual Production
9 Chapter 12TABLE 12-1 Baseball Glove Company — Before Special OrderTABLE 12-2 Baseball Glove Company — After Special OrderTABLE 12-3 Lawn Mower Company — Target Price and Target Cost
10 Chapter 13TABLE 13-1 Cost Hierarchies and Cost Allocation BasesTABLE 13-2 Income Statement — No Division AllocationTABLE 13-3 Catering Business — Isolated Costs and ActivitiesTABLE 13-4 Catering Business — December Profit by ClientTABLE 13-5 Budgeted Contribution Margin in DollarsTABLE 13-6 Actual Contribution Margin in DollarsTABLE 13-7 Sales Mix VarianceTABLE 13-8 Sales Quantity Variance
11 Chapter 14TABLE 14-1 IT Department — Budgeted Cost PoolTABLE 14-2 IT Department — Applied Cost PoolTABLE 14-3 Dual Rate Allocation — Total Budgeted Fixed CostTABLE 14-4 Dual Rate Allocation — Total Variable