Introduction 1
Part I: Understanding the Fundamentals of Costs 7
Chapter 1: So You Want to Know about Cost Accounting 9
Chapter 2: Brushing Up on Cost Accounting Basics 19
Chapter 3: Using Cost-Volume-Profi t Analysis to Plan Your Business Results 31
Chapter 4: Estimating Costs with Job Costing 47
Chapter 5: More Activity, More Cost: Activity-Based Costing 65
Part II: Planning and Control 81
Chapter 6: What’s the Plan, Stan? Budgeting for a Better Bottom Line 83
Chapter 7: Constant Change: Variance Analysis 103
Chapter 8: Focusing on Overhead Costs125
Chapter 9: What’s on the Shelf? Inventory Costing 139
Part III: Making Decisions 159
Chapter 10: Cost Drivers and Cost Estimation Methods 161
Chapter 11: Making Smart Business Decisions with Relevant Information 173
Chapter 12: Making Smart Pricing Decisions: Figuring Total Costs 193
Part IV: Allocating Costs and Resources 211
Chapter 13: Analysis Methods to Improve Profitability 213
Chapter 14: Behind the Scenes: Accounting for Support Costs and Common Costs 231
Chapter 15: Joint Costs, Separable Costs, and Using Up the Leftovers 255
Chapter 16: Tracing Similar Products with Process Costing 271
Part V: Considering Quality Issues 293
Chapter 17: What a Waste! Getting the Most from Spoilage, Scrap, and Reworked Products 295
Chapter 18: Making Smart Ordering Decisions 317
Chapter 19: Quality: Building a Better Mousetrap 337
Part VI: The Part of Tens 355
Chapter 20: Ten Common Costing Mistakes and How to Avoid Them 357
Chapter 21: Ten Ways to Increase Profits Using Costing 363
Index 367
