Cstan98 Cost Management Template

<Source: Wikipedia, http://en.wikipedia.org/wiki/Cost_accounting .>

1. Elements Of Cost.

   1. Material.

   1. Direct Material.

   2. Labour.

   1. Direct Labour.

   3. Overhead (Variable/Fixed).

   1. Indirect Material.

   2. Indirect Labour.

   3. Maintenance & Repair.

   4. Supplies.

   5. Utilities.

   6. Other Variable Expenses.

   7. Salaries.

   8. Rent.

   9. Depreciation.

   10. Other Fixed Expenses.

   11. *Production or Works Overheads.

   12. *Administration Overheads.

   13. *Selling Overheads.

   14. *Distribution Overheads.

2. Standard Cost Accounting.

   1. Variance Analysis.

3. Throughput Accounting.

4. Activity-based Costing.

5. Lean Accounting.

6. Marginal Costing.

   1. Cost-Volume-Profit Analysis.

   2. Marginal Cost.

   3. Contribution Margin = Sales - Total Variable Costs.

   4. Contribution Margin Ratio = (Sales - Variable Costs)/Sales.

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