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% Document Info
\author{shan (futurecpashan)}
\pdfinfo{
  /Title (cost-accounting.pdf)
  /Creator (Cheatography)
  /Author (shan (futurecpashan))
  /Subject (Cost Accounting Cheat Sheet)
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Cost Accounting Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{shan (futurecpashan)} via \textcolor{DarkBackground}{\uline{cheatography.com/191732/cs/39858/}}}
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\noindent
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}shan (futurecpashan) \\
  \uline{cheatography.com/futurecpashan} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 13th August, 2023.\\
   Updated 12th August, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{tabularx}{17.67cm}{x{6.3899 cm} x{10.8801 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{What is Cost Accounting?}}  \tn
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\mymulticolumn{2}{x{17.67cm}}{{\bf{Cost Accounting}} is a branch of accounting that deals with the process of recording and summarizing the amount of cost that is spent on the company's activities. It includes all cost of process, product or service used, provided, and sold.} \tn 
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{\bf{{\emph{Labor Intensive}}}} & Refers to a process or industry that requires a large amount of {\bf{labor}} to produce its goods or services. \tn 
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{\bf{{\emph{Capital Intensive}}}} & Refers to business processes or industries that require large amounts of investment to produce a good or service and thus have a high percentage of {\bf{fixed assets}}, such as {\emph{property}}, {\emph{plant}}, and {\emph{equipment}}. \tn 
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\begin{tabularx}{17.67cm}{x{4.8923 cm} x{5.9045 cm} x{6.0732 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{17.67cm}}{\bf\textcolor{white}{Financial Accounting vs Management Accounting}}  \tn
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 & {\bf{Financial Accounting}} & {\bf{Management Accounting}} \tn 
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{\bf{{\emph{Definition}}}} & Accounting is an information system that identifies records and communicate s the economic events of an organization to interested users. & Accounting system by which information are presented and supplied to management in appropriate manner to operate business smoothly an efficiently/ \tn 
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{\bf{{\emph{User}}}} & External persons who make financial decision & Managers who plan for and control an organization \tn 
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{\bf{{\emph{Time Focus}}}} & Historical Perspective & Future Emphasis \tn 
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{\bf{{\emph{Verifiability vs Relevance}}}} & Emphasis on verifiability & Emphasis on relevance for planning and control \tn 
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{\bf{{\emph{Precision vs Timeliness}}}} & Emphasis on precision & Emphasis on timeliness \tn 
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{\bf{{\emph{Subject}}}} & Primary focus on the whole organization & Focuses on segments of an organization \tn 
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{\bf{{\emph{GAAP}}}} & Must follow GAAP and prescribed formats & No need to follow GAAP and prescribed formats \tn 
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\begin{tabularx}{17.67cm}{x{4.8923 cm} x{5.9045 cm} x{6.0732 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{17.67cm}}{\bf\textcolor{white}{Financial Accounting vs Management Accounting (cont)}}  \tn
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{\bf{{\emph{Requirement}}}} & Mondatory for external reports & Not mandatory \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}---}
\end{tabularx}
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\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Organizational Strategy and Cost Information}}  \tn
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}A company formulates a {\bf{mission statement}} - the reason for company's existence.\{\{nl\}\} {\bf{ex.:}} {\bf{Jollibee}} - {\emph{"To serve great tasting food, bringing the joy of eating for everyone"}}} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}The development of the organization's {\emph{8strategy}}* roots from its mission statement.} \tn 
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% Row 2
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}{\bf{Organizational strategy}} is the plan of action on how the entity will attain and realize its goals and objectives with the use of their own resource that will be able to contribute to the creation of value both to customers and shareholders.} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}One of the ways an entity can attain competitive advantage is through {\bf{cost leadership}} - the ability of an entity to provide the lowest prices in the market through proper management of cost.} \tn 
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% Row 4
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}Cost leadership differs from product differentiation in the perspective of providing unique products to be offered to the market where prices are allowed to be relatively higher .} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}To become a cost leader, cost should be managed well.} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}In order for cost to be managed well, {\bf{Cost Accounting}} information is now on paramount importance - the entity's cost accountants now play a vital role in the value creation process of the entity.} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}Properly managed cost\textgreater{}Lower costs of production\textgreater{} Lower prices\textgreater{} Cost leader \textgreater{} More people will buy\textgreater{} Added value to the entity.} \tn 
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{What is Value Chain?}}  \tn
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}A value chain is a set of activities an entity applies to be able to deliver a valuable product to the customer.} \tn 
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\mymulticolumn{1}{x{17.67cm}}{\{\{fa-bolt\}\}Value chain is a set of activities or functions that allows the conversion of inputs into useful products and services.} \tn 
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\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{Activities within the Value Chain}}  \tn
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Research and Development & Analysing, testing, and studying of different methodologies of cost reduction or quality improvement. \tn 
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Design & Creation and development of product and service design fit for the market. \tn 
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Supply & Proper management of raw materials from suppliers. \tn 
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Production & The process of acquisition and construction of company resources to create products and services. \tn 
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Marketing & Promotions made by an entity to make the product attractive to the market. \tn 
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Distribution & Process of delivery of products and services to customers. \tn 
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Customer Service & After-sale support for customers. \tn 
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\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{What is Cost?}}  \tn
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\mymulticolumn{2}{x{17.67cm}}{{\bf{Cost}} reflects the amout of resources sacrificed in order for the company to achieve a certain objective such as creation of goods or rendering of services in order to earn revenues.} \tn 
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\begin{tabularx}{17.67cm}{x{1.9764 cm} x{4.941 cm} x{4.7763 cm} x{4.7763 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{4}{x{17.67cm}}{\bf\textcolor{white}{FS Classification of Cost}}  \tn
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{\bf{Product Cost}} & Product cost are cost identified and incurred by an entity to manufacture a product.\{\{nl\}\} & \{\{fa-bolt\}\}{\emph{Material}}\{\{nl\}\} All raw materials and other supplies used in the \seqsplit{manufacturing} process. &  \tn 
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 &  &  & {\bf{Direct Materials}}: {\emph{e.g}} Cost of glass in lightbulb \seqsplit{manufacturing}.\{\{nl\}\} {\bf{Indirect Materials}}: Cost of glue, \seqsplit{lubricating} oils, nails, screws, and the like. \tn 
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 &  & \{\{fa-bolt\}\}{\emph{Labor}}\{\{nl\}\} Salaries and other benefits provided to all workers. &  \tn 
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\begin{tabularx}{17.67cm}{x{1.9764 cm} x{4.941 cm} x{4.7763 cm} x{4.7763 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{4}{x{17.67cm}}{\bf\textcolor{white}{FS Classification of Cost (cont)}}  \tn
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 &  &  & {\bf{Direct Labor}}: {\emph{e.g}} Cost of salaries paid to laborers of furniture associated directly in the process. \{\{nl\}\} {\bf{Indirect Labor}}: Salaries paid to all other factory personell necessary in the \seqsplit{manufacturing} process but not directly related in the conversion process. \tn 
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 &  & \{\{fa-bolt\}\}{\emph{Overhead}}\{\{nl\}\}All indirect cost necessary for product conversion that are not direct materials and direct labor. &  \tn 
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\begin{tabularx}{17.67cm}{x{1.9764 cm} x{4.941 cm} x{4.7763 cm} x{4.7763 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{4}{x{17.67cm}}{\bf\textcolor{white}{FS Classification of Cost (cont)}}  \tn
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 &  &  & {\emph{examples:}} Indirect materials, Indirect labor, \seqsplit{Depreciation} of equipment in the factory, Insurance of factory plant, \seqsplit{Maintenance} and repairs of equipment, Factory utilities. \tn 
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{\bf{Period Cost}} & The entity's operating expenses. They are called as such since they are much more associated with time periods rather than the \seqsplit{manufacturing} process. & \{\{fa-bolt\}\}{\emph{Marketing and Advertising}} Expenses incurred in promoting the entity's products and services. &  \tn 
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 &  & \{\{fa-bolt\}\}{\emph{Selling and Distribution}}\{\{nl\}\} They include salaries of sale personnel, and delivery expenses. &  \tn 
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\begin{tabularx}{17.67cm}{x{1.9764 cm} x{4.941 cm} x{4.7763 cm} x{4.7763 cm} }
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\mymulticolumn{4}{x{17.67cm}}{\bf\textcolor{white}{FS Classification of Cost (cont)}}  \tn
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 &  & \{\{fa-bolt\}\} {\emph{Administrative Expenses}}\{\{nl\}\} They include office utilities, \seqsplit{depreciation} of office PPE, repairs and \seqsplit{maintenance} of office PPE, and all other expenses in the office. &  \tn 
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Components of Product Cost}}  \tn
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\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/futurecpashan_1691875332_Screenshot 2023-08-13 052101.png}}} \tn 
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Equation of Manufacturing Cost}}  \tn
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\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/futurecpashan_1691875388_Screenshot 2023-08-13 052133.png}}} \tn 
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\begin{tabularx}{17.67cm}{x{5.181 cm} x{12.089 cm} }
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\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{Cost Behaviors}}  \tn
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{\bf{Variable Cost}} & They are cost that change as the quantity of the goods produced changes. Total amount of variable costs is dependent on the level of production.\{\{nl\}\} {\emph{Examples:}} \{\{nl\}\}\{\{fa-heart\}\}Cost of materials\{\{nl\}\}\{\{fa-heart\}\}Cost of direct labor computed per piece. \tn 
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{\bf{Fixed Cost}} & At whatever level of production within the relevant range, this cost does not change. It is independent on the level of production.\{\{nl\}\}{\emph{Examples:}} \{\{nl\}\}\{\{fa-heart\}\} Rent of facilities\{\{nl\}\}\{\{fa-heart\}\} Depreciation of equipment. \tn 
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{\bf{Mixed Cost}} & Refers to cost that has both variable and fixed components.\{\{nl\}\}{\emph{Example:}} Utilities, since these are charged with a base amount and goes higher with any usage over the base amount. \tn 
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{\bf{Step Cost}} & Costs that are constant on a certain level of activity but increases on another certain level of activity. \{\{nl\}\} {\emph{Example:}} Salaries and commission of agents that goes higher with different ranges of activity. \tn 
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Concepts of Variable and Fixed Cost}}  \tn
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\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/futurecpashan_1691877288_Screenshot 2023-08-13 055436.png}}} \tn 
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\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Cost Equation}}  \tn
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Sample Problem}}  \tn
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{Separating Mixed Cost}}  \tn
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\mymulticolumn{1}{x{17.67cm}}{In separating mixed cost, there can be two methods to be used.\{\{nl\}\}  \{\{fa-bolt\}\}High-Low Method\{\{nl\}\} \{\{fa-bolt\}\}Least Squares Regression Method% Row Count 3 (+ 3)
} \tn 
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\begin{tabularx}{17.67cm}{x{6.5626 cm} x{10.7074 cm} }
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\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{Other Cost Terminologies}}  \tn
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{\bf{Opportunity Cost}} & Benefits forgone in choosing one action over another. \tn 
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{\bf{Sunk Cost}} & Cost incurred that will not affect a future decision. \tn 
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{\bf{Committed Cost}} & Cost resulting from organizational structure or use of facilities. \tn 
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{\bf{Discretionary Cost}} & Cost arising from managerial decision. \tn 
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{\bf{Conrtollable Cost}} & Cost that are able to be influenced on how much shall be spent. \tn 
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{\bf{Noncontrollable Cost}} & Cost that cannot be controlled or influenced, \tn 
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