FINANCIAL MANAGEMENT
CHECK-POINT 17: COST ACCOUNTING

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  1. THE PURPOSE OF COST ACCOUNTING
  2. CLASSIFICATION OF COSTS
  3. CLASSIFICATION OF COSTS IN A SERVICE COMPANY
  4. CLASSIFICATION OF COSTS IN A MERCHANDISING COMPANY
  5. CLASSIFICATION OF MANUFACTURING METHODS
  6. CLASSIFICATION OF COSTS IN A MANUFACTURING COMPANY
  7. MATERIAL COSTS
  8. LABOR COSTS
  9. SUB-CONTRACTING SERVICE COSTS
10. PLANT OVERHEADS AND OPERATING EXPENSES
11. COST OF GOODS MANUFACTURED AND COST OF GOODS SOLD
12. TWO BASIC COST ACCOUNTING METHODS
13. TWO ESSENTIAL TASKS OF COST ACCOUNTING
14. OVERHEAD RECOVERY RATES
15. THE PROCESS OF SETTING OVERHEAD RATES
16. SMALL BUSINESS EXAMPLE:
OVERHEAD RATE FOR A CUSTOM SERVICE COMPANY
17. SMALL BUSINESS EXAMPLE:
OVERHEAD RATE FOR A STANDARD SERVICE COMPANY
18. SMALL BUSINESS EXAMPLE:
OVERHEAD RATE FOR A WHOLESALER OR RETAILER
19. OVERHEAD RATES IN A MANUFACTURING COMPANY
20. THE SHETZEN COSTING METHOD
21. SMALL BUSINESS EXAMPLE:
OVERHEAD RATE FOR A MANUFACTURING COMPANY
22. SMALL BUSINESS EXAMPLE:
CALCULATION OF STANDARD OVERHEAD RATES
23. BASIC COSTING METHODS FOR A MANUFACTURING COMPANY
24. JOB AND WORK COST REPORTS
25. SMALL BUSINESS EXAMPLE:
JOB COST REPORT
26. PRODUCTION TIMECARDS
27. SMALL BUSINESS EXAMPLE:
PRODUCTION TIMECARD
28. COST PER PRODUCT UNIT
29. FOR SERIOUS BUSINESS OWNERS ONLY
30. THE LATEST INFORMATION ON THE INTERNET
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