Cost Accounting for Dummies
Accounting
Author: Kenneth Boyd
ISBN-13: 978-1118453803
Another book that we can highly recommend. One of the problems we have found in many of the businesses we
work with is the concept of cost accounting. How do you allocate costs or figure out what something actually
costs to produce or sell? If you can't do that, it's easy to make business mistakes and lose money very
quickly.
Critical in supporting strategic business decisions and improving profitability, cost
accounting is arguably one of the most important functions in the accounting field. Although you are
probably not taking a cost accounting course (which this book is written for), you will find the concepts
valuable for your business in this easy to understand format. Some of the essential concepts you'll
encounter in this book are: how to define costs as direct materials, direct labor, fixed overhead, variable
overhead, or period costs; how to use allocation methodology to assign costs to products and services; how
to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs
based on expected activity levels; and much more.