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.