Introduction 1Part 1: Understanding the Fundamentals of Costs 5Chapter 1: So You Want to Know about Cost Accounting 7Chapter 2: Brushing Up on Cost Accounting Basics 17Chapter 3: Using Cost-Volume-Profit Analysis to Plan Your Business Results 31Chapter 4: Estimating Costs with Job Costing 53Chapter 5: More Activity, More Cost: Activity-Based Costing 75Part 2: Planning and Control 99Chapter 6: What's the Plan, Stan? Budgeting for a Better Bottom Line 101Chapter 7: Constant Change: Variance Analysis 125Chapter 8: Focusing on Overhead Costs 149Chapter 9: What's on the Shelf? Inventory Costing 163Part 3: Making Decisions 185Chapter 10: Cost Drivers and Cost Estimation Methods 187Chapter 11: Making Smart Business Decisions with Relevant Information 203Chapter 12: Making Smart Pricing Decisions: Figuring Total Costs 227Part 4: Allocating Costs and Resources 249Chapter 13: Analysis Methods to Improve Profitability 251Chapter 14: Behind the Scenes: Accounting for Support Costs and Common Costs 271Chapter 15: Joint Costs, Separable Costs, and Using Up the Leftovers 295Chapter 16: Tracing Similar Products with Process Costing 313Part 5: Considering Quality Issues 335Chapter 17: What a Waste! Getting the Most from Spoilage, Scrap, and Reworked Products 337Chapter 18: Making Smart Ordering Decisions 359Chapter 19: Quality: Building a Better Mousetrap 381Part 6: The Part of Tens 401Chapter 20: Ten Common Costing Mistakes and How to Avoid Them 403Chapter 21: Ten Ways to Increase Profits Using Costing 409Index 415
Ken Boyd is Co-Founder of Accountinged.com and owns St. Louis Test Preparation. He tutors and coaches people on the principles of accounting and prepares them for challenging accounting licensing exams by making accounting interesting and fun.