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Cost Accounting For Dummies by Kenneth Boyd

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Part I

Understanding the Fundamentals of Costs

9781118453810-pp0101.eps

In this part . . .

So you’re ready to learn all there is to know about cost accounting. You’ve come to the right place! Part I introduces cost accounting terms as well as some basic methods of analysis. You compare cost accounting to other accounting methods and learn four important cost terms: direct costs, indirect costs, fixed costs, and variable costs. You also find out about product and period costs, cost-volume-profit (CVP) analysis, and job costing. Process costing and the flow of manufacturing is also looked at.

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