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1 overview of cost accounting

Accounting (Cagayan State University)

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COST ACCOUNTING AND CONTROL (AE 22)

LEARNING MATERIAL

UNIT NUMBER/ HEADING: MODULE 1/OVERVIEW OF COST ACCOUNTING

LEARNING OUTCOMES:
At the end of the unit, the students will be able to:
a. Illustrate the flow of manufacturing costs using general
journal entries and T-accounts;
b. Determine cost according to its classifications and why
such classifications are useful;
c. Determine how overhead costs are allocated to products
and services
d. Analyse the causes and treatment of underapplied or
overapplied overhead; and
e. Prepare statement of cost of goods sold and income
statement for a manufacturer.

INTRODUCTION:
Have you ever been to a factory where large number of products
are being produced? Have you ever wondered how are prices of these
product being determined when they are brought to the market for sale?
This module will help you understand better how firms cost their
products or services and control these costs in order to maximize their
firm’s profits.

Activating Prior Learning

Before we proceed with our discussion about costs and cost
accounting, I want you to look at the statement presented below and write
your opinion about it on the box provided below.

Topic 1: INTRODUCTION TO COST ACCOUNTING

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Learning Objectives:
At the end of the topic, the students will be able to:
a. Define cost and explain cost accounting as a source of
information for internal parties within the organization;
b. Identify the objective of cost accounting
c. Determine the nature, advantages, functions and
importance of cost accounting; and
d. Differentiate cost accounting from management accounting
and financial accounting.

Presentation of Content

WHAT IS COST?

Cost is anything incurred during the production of the good or

service to get the output into the hands of the customer.
Cost is an expense incurred to a particular unit. In another way, the cost is
what the business sacrifices in order to produce one unit of product.

MEANING AND DEFINITION OF COST ACCOUNTING

The following are the different definitions of cost accounting given by
different authors.
 Cost accounting is a quantitative method that accumulates,
classifies, summarizes and interprets information for three major
purposes: (i) Operational planning and control; (ii) special decision;
and (iii) Product decision. –Charles T. Horngren

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 Cost accounting is the process of accounting for costs from the

point at which the expenditure is incurred or committed to the
establishment of its ultimate relationship with cost units. –
Institute of Cost and Management Accountants of London
 Cost Accounting is defined as the application of costing and cost
accounting principles, methods and techniques to the science, art
and practice of cost control and the ascertainment of profitability. –
Wheldon
 Cost Accounting is the process of analysing, recording,
standardizing, forecasting, comparing, reporting and
recommending. –Wilmot
 Cost accounting is the art and science of recording, classifying,
summarizing, and analyzing costs to help management make
prudent business decisions

OBJECTIVE OF COST ACCOUNTING

The main objectives of cost accounting are as follows:
1. Ascertainment of cost.
2. Cost control and cost reduction
3. Assisting management in decision-making including
pricing, profit planning, budgeting

NATURE OF COST ACCOUNTING

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Cost accounting is a practice of cost control which is as follows:

a. Cost accounting is a branch of systematic knowledge that
is a discipline by itself. It consists its own principles,
concepts and conventions which may vary from industry to
industry.
b. Cost accounting is both a science and art. It is a science
because it is a body of systematic knowledge relating to a
wide variety of subject and an art because without the
efficiency and experience of cost accountant it is not
possible to use costing techniques efficiently.

FUNCTIONS OF COST ACCOUNTING

There are basically three functions of cost accounting:
1. Cost Control
The first function of cost accounting is to control the cost
within the budgetary constraints management has set for a
particular product or service. This is important since
management allocates limited resources to particular projects
or production processes.
2. Cost Computation
This is the main function of cost accounting and this is the
source of all other functions of cost accounting.
3. Cost reduction
Cost computation helps the company reduce costs on projects
and processes. Reduction in costs means more profits since
the margin will naturally increase.

IMPORTANCE OF COST ACCOUNTING

Cost accounting gives information and reports it to the management
in the following ways:
a. Control of Material Cost
Cost of material is a major portion of the total cost of a
product. It can be controlled by regular supply of material and
spares for production, maintaining optimum level of funds in
stocks of materials and stores.
b. Control of Labor Cost
If workers complete their work within the specified time, cost
of labor can be controlled
c. Control of Overheads
By keeping a strict check over various overheads such as
factory, administrative and selling & distribution, this can be
controlled
d. Measuring Efficiency

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Cost accounting provides information regarding standards and

actual performance of the concern activity for measuring
efficiency
e. Budgeting
The preparation of the budget is the function of costing
department and budgeting is done to ensure that the
practicable course of action can be chalked out and the actual
perform corresponds with the estimated or budgeted
performance
f. Price Determination
On behalf of cost accounting information, management is
enable to fix remunerative selling price for various items of
products and services in different circumstances
g. Expansion
The management may be able to formulate its approach to
expansion on the basis of estimates of production of various
levels.

ADVANTAGES OF COST ACCOUNTING

A good system of costing is the technique of controlling the
expenditure and helps in bringing the economy in production, so it serves
the need of a large section of people in the following ways:

a. Benefits to the Management

The information revealed by cost accounting aims at mainly
assisting the management in decision making and optimizing
profit. Besides this, there are certain advantages of cost
accounting to the management, i.e. it helps in price fixation,
in revealing profitable and unprofitable activities, idle
capacity, in controlling cost and also helps in inventory
control.
b. Benefits to the Employees
Cost accounting introduces wage scheme, bonus to the
efficient and sincere employees which in turn increasing
productivity, profitability and lowering cost.
c. Benefits to Creditors
The better management of finance through cost accounting
leads to timely debt servicing by company in the form of
repayment of loan and payment of interest
d. Benefits to the Government
Cost accounting enables the government to prepare plans for
economic development of the country, to make policies

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regarding taxation, excise duty, export, price, ceiling, granting

subsidy, etc.
e. Benefits to Consumers/Public
Cost accounting helps consumers in getting goods of better
quality

BRANCHES OF ACCOUNTING
o Financial Accounting: This is called original accounting, which is
mainly confined to the preparation of financial statement for the
various concern parties and financial institutions
o Cost Accounting: The process of accounting for cost which begins
with the recoding of income and expenditure or the bases on which
they are calculated and ends with the preparation of periodical
statements and reports for ascertaining and controlling cost.
o Management Accounting: It is a distinctive form of resource
management which facilitates management’s decision making by
producing information for managers within organization

COST ACCOUNTING VS. MANAGEMENT ACCOUNTING

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COST ACCOUNTING VS. FINANCIAL ACCOUNTING

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Application

These activities are assessment if you understand that discussions we

had. Though this will not be recorded, it will still form part of your class
standing so make sure to accomplish the tasks given to you. 

Your task:

Using a Venn Diagram, describe the relationship between Cost

Accounting, Management Accounting and Financial Accounting.

Feedback

True or False Questions:

Indicate whether the following statements are true or false by inserting in

the blank space provided a capital “T” for true or “F” for false.

___1. Reprots prepared in financial accounting are general purpose

reprots, whereas reports prepares in managerial accounting are usually
special purpose reports.
___2. Managerial accounting internal reports are prepared more frequently
than are classified financial statements.
___3. Determining the unit cost of manufacturing a produc is an output of
financial reporting.
___4. Management accounting applies to all forms of business
organizations.
___5. Controlling is the process of determining whether planned goals are
being met.
___6. Managerial accounting information generally pertains to an entity as
a whole and is highl aggregated.
___7. Job order costing system is for allocating costs to group of unique
product and is applicable to the production of customer specified products
such as the manufacture of special machine.
___8. Process costing is used by companies making one-of-a-kind
products.
___9. Operation costing is a hybrid costing system often used in repetitive
manufacturing where finished products have common as well as
distinguishing characteristics.

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___10. Cost accounting procedures help management in gathering the

data needed to determine product costs and thus generate meaningful
financial statements and other reports.
Multiple Choice: Choose the best answer among the choices.

1. Financial statements for external users can be described as

a. User specific c. Special purpose
b. General purpose d. Management reports
2. Planning is a function that involves
a. Hiring the right people for a particular job
b. Coordinating the accounting information system
c. Setting goals and objectives for an entity
d. Analyzing financial statements
3. Which of the following is not a management function?
a. Constraining c. Controlling
b. Planning d. Directing and motivating
4. A manager that is establishing objectives is performing which
management function?
a. Motivating c. Planning
b. Directing d. Constraining
5. Management accounting information is generally prepared for
a. Stockholders c. Managers
b. Creditors d. Regulatory agencies
6. Managerial accounting is applicable to
a. Service entities
b. Manufacturing entities
c. Merchandising entities
d. All of the above
7. Which of the following is not an internal user?
a. Creditor
b. Department manager
c. Cost accountant
d. Controller
8. Managerial accounting is also called
a. Management accounting
b. Controlling
c. Analytical accounting
d. Inside reporting
9. Management accountants would not
a. Assist in budget planning
b. Prepare reports primarily for external users
c. Determine cost behavior
d. Be concerned with the impact of cost and volume on profits

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10. Internal reports must be communicated

a. Daily c. annually
b. Monthly d. As needed
Topic 2: COST CONCEPT AND CLASSIFICATION

Learning Objectives:
At the end of the topic, the students will be able to:
a. Distinguish between cost, expenses and losses;
b. Distinguish between direct and indirect costs, common
costs and joint costs, capital expenditures and revenue
expenditures;
c. Define the three integral components of a product, prime
costs and conversion costs;
d. Define variable, fixed, and mixed costs and discuss the
effects of changes in volume of the costs; and
e. Identify the costs for planning, control and analytical
processes.

Presentation of Content

 Element is an important area of a product. To estimate correct cost

accounting, cost classification and analysis is being done. This is
also necessary to control the cost. In other words, elements of cost
means expenditure or cost incurred on resources which are helpful
in producing an item, for example material, labour and expenses. To
understand the cost, one should know what is expenses and loss.

COST EXPENSES LOSS

1. General Amount ofExpired costs; Lost cost;
Definition resources givencosts which Expense >
up in exchange have been used Revenue
of some goods up totally in
and services generating
revenue
2. Uses Used for costs Not capitalised Shown as loss in
other than raw but only shown the income
material and as expenses in statement
wages income
statement

CLASSIFICATION OF COST
There are so many objectives of cost accounting such as planning,
decision-making, stock valuation, profit measurement, control, etc. For

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achieving these objectives, cost should be computed, classified and

grouped. Cost classification may be known as the process of grouping
costs according to their general characteristics.
The various cost classifications are as follows:
I. Costs classified as to relation to a product
a. Manufacturing costs/product costs/inventoriable costs
1. Direct materials
2. Direct labor
3. Factory overhead
b. Non-manufacturing costs/period costs
1. Marketing or selling expense
2. General or administrative expense
II. Costs classified as to variability
a. Variable costs
b. Fixed costs
c. Mixed costs
III. Costs classified as to relation to manufacturing
departments
a. Direct departmental charges
b. Indirect departmental charges
IV. Costs classified go their nature as common or joint
a. Common costs
b. Joint costs
V. Costs classified as to relation to an accounting period
a. Capital expenditure
b. Revenue expenditure
VI. Costs for planning, control, and analytical processes
a. Standard costs
b. Opportunity costs
c. Differential costs
d. Relevant costs
e. Out-of-pocket costs
f. Sunk costs
g. Controllable cost

Cost classifications explained:

 Direct Materials are the basic ingredients that are transformed
into finished products through the use of labor and factory overhead
in the production process and can be traced to the finished product
which form part of the product. Main points for direct materials can
be summarized as follows:
 Direct material specifically acquired for a particular job,
order, process, or product

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 It is integrated part of manufacturing unit

 Value of direct material is comparatively higher than
that of other materials
 DMaterial passing from one process to another process
 Primary packing materials
 It increases in the same ratio as the increase in
production
Indirect materials is the material cost which cannot be directly
identified to the unit of output or to the segment of a business
activity. This is accounted for as factory overhead.
 Direct Labor represent the amount paid as wages to those working
directly on the products, as those working in the factory. It includes
all labor costs for specific work performed on products that can be
conveniently and economically trace to end products.
Indirect labor are labor costs for production related activities that
cannot be conveniently and economically traced to end products.
This is also accounted for as factory overhead.
 Factory Overhead is the catchfall for manufacturing costs that
cannot be classified as direct materials or direct labor costs.

Prime Costs

Direct Direct Factory

Materials Labor Overhead

Conversion Costs

Total manufacturing cost (TMC) = DM + DL + FOH

Prime Cost = Direct Materials + Direct Labor
Conversion Cost = Direct Labor + Factory Overhead
 Marketing or selling expenses include all costs necessary to
secure customer orders an get the finished product or service into
the hands of the customer.
 Administrative or general expenses include all executive,
organizational, and clerical expenses that cannot logically be
included under either production or marketing.
 Fixed cost is a cost which does not vary in total for a given time
period in spite of change in production or volume of activity but
changes per unit. Two categories of fixed cost include:
a. Committed fixed costs represent relatively long term
commitments on the part of the management

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b. Managed fixed costs are costs incurred on a short term

basis and can be modified
 Variable cost is those costs that change directly and accordingly,
in total, with the production. There is a fixed ratio between the
variation in the cost and variation in the level of output. Direct
materials and direct labor are usually variable costs.
 Mixed costs are items of cost with fixed and variable components.
It vary with the level of production, though not in direct relation to
it. It can either be semi-variable or semi-fixed. Factory overhead is
usually mixed cost.

A comparison of fixed cost, variable cost and mixed cost is

illustrated below:

Change in Total Cost Per unit

Activity
Level
Increase decrease
Fixed cost constant (k)
Decrease increase
Increase Increase
Variable cost constant (k)
Decrease Decrease
Mixed cost varies (∆) varies (∆)

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**Ideally, for both planning purposes and for making certain types of
decisions, all costs would be classified as either fixed or variable, with
mixed costs being separated into their fixed and variable
components.

y = a + bX where: y = Total Cost

a = Fixed Cost
b = Variable rate per activity
level
x = activity level
Methods of separating mixed costs into fixed and variable
components.
1. High-Low Method
-most simple and widely used technique of segregating mixed costs
components

Illustration:

Month Cost Labor Hours Cost per hour

January P4,400 1,200 P3.67
February P4,700 1,350 P3.48
March P4,200 1,100 P3.82
April P3,800 900 P4.22
May P4,000 1,000 P4.00
June P4,800 1,400 P3.43

Step 1: Choose the highest and lowest activity level with their
corresponding costs and get their differences.
** the highest and lowest activity levels usually correspond with the highest
and lowest costs during the period under review. However, in cases where
both does not match, the activity level should be the basis in choosing the
highest and lowest points.
Cost Direct Labor Hours

Highest P4,800 1,400

Lowest P3,800 900
Difference P1,000 500

Step 2: Determine the variable rate per activity level

Difference∈cost
b=
Difference∈activity level
P 1, 000
=
500
= P 2.00/direct labor hour

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Step 3: Determine the total amount of fixed cost

Highest Lowest
Total Cost (y) P4,800 P3,800
Variable cost (bX) P2,800* P1,800**
Total fixed cost (a) P2,000 P2,000

a = y – bX * P2,800 = 1,400 hours x P2.00

**P1,800 = 900 hours x P2.00
2. Method of Least Square
- in this method, two formulas will be used:

Equation 1 ∑y = Na + b∑x
Equation 2 ∑xy = ∑xa + b∑x2

Illustration:

Taking our previous illustration, we can segregate the fixed and

variable cost by doing the following computations:

Direct Labor Cost XY X2

Hours (X) (Y)
1,200 P4400 5,280,000 1,440,000
1,350 4700 6,345,000 1,822,500
1,100 4200 4,620,000 1,210,000
900 3800 3,420,000 810,000
1,000 4000 4,000,000 1,000,000
1,400 4800 6,720,000 1,960,000
∑ 6,950 P25,900 30,385,000 P8,242,500

Equation 1: ∑y = Na + b∑x
(25,900 = 6a + 6,950b) 1158.33

Equation 2: ∑xy = ∑xa + b∑x2

30,385,000 = 6950a + 8,242,500b
Equation 1: 30,000,747 = 6950a + 8,050,394b
384,253 = 0 + 192,106b
b = 384253/192106
= P2.00

To compute for the fixed cost, let us use Equation 1 substituting the
amount computed for b:
∑y = Na + b∑x

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25,900 = 6a + 6,950(P2.00)
25,900 = 6a + 13,900
25,900 – 13,900 = 6a
12,000 = 6a
a = 12,000/6
a = P1,000

 Common cost are costs of facilities or services employed in two or

more accounting periods, operations, commodities, or services
 Joint costs are cost of materials, labor and overhead incurred in
the manufacture of two or more products at the same time.
 Capital expenditures are expenditure intended to benefit more
than one accounting periods and is recorded as an asset
 Revenue expenditure are expenditure that will benefit current
period only and is recorded as an expense.
 Direct departmental charges are costs that are immediately
charged to the particular manufacturing department(s) that incurred
the costs since the costs can be conveniently identified or
associated with the department(s) that benefited from said costs.
 Indirect departmental charges are costs that are originally
charged to some other manufacturing department(s) or account(s)
but are later allocated or transferred to another department(s) that
indirectly benefited from said cost.
 Standard costs are predetermined costs for direct materials, direct
labor and factory overhead. In essence, it is a budget for the
production of one unit of product or service.
 Opportunity costs is the benefit given up when one alternative is
chosen over another. It is not recorded in the accounting system but
should be considered when evaluating alternatives for decision-
making
 Differential cost is the cost that is present under one alternative
but is absent in whole or in part under another alternative
 Incremental cost is an increase in cost from one alternative to
another
 Decremental cost is the decrease in cost from one alternative to
another.
 Relevant cost is a future cost that changes across the alternatives
 Out-of-pocket cost is a cost that requires the payment of money
or other assets as a result of their incurrence
 Controllable cost is a cost that can be controlled in a particular
level of management if that level has power to authorize the cost.
Otherwise, it is considered non-controllable cost

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COST FLOW – MANUFACTURING FIRMS

Cost incurrence Expense
Category
Direct Materials
Cost of goods
Work in Finished sold
Direct Labor process goods

Factory Overhead

Selling and administrative Operating Expenses

COST FLOW – MERCHANDISING FIRM
Cost incurrence Expense Category
Finished goods Cost of goods

Selling and administrative Operating Expenses

COST FLOW – SERVICE FIRM

Cost incurrence Expense category

Direct Materials

Direct Labor Cost of services

Factory Overhead

Selling and administrative Operating Expenses

Application

These activities are assessment if you understand that discussions we

had. Though this will not be recorded, it will still form part of your class
standing so make sure to accomplish the tasks given to you. 

Your task

1. In what way does a typical manufacturing business differ from a

merchandising concern? In what ways are they similar?
2. In what way does the accouning treatment of factory overhead
differ from that of direct materials and direct labor?

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3. Consider education as a product. What are the direct costs and the
indirect costs to a university in educating a student?

Feedback

Problem 1: Presented below is a list of costs and expenses usually

incurred by Coh Vied Corporation, a manufacturer of furniture, in its
factory. Classify each item as to (a) direct materials, (b) direct labor, and
(c) factory overhead.

1. Metal used in manufacturing tables

2. Insurance on factory machines
3. Leather used in manufacturing furniture
4. Wages paid to machine operator
5. Depreciation of factory machine
6. Salaries of factory supervisors
7. Wood used in manufacturing furnitures
8. Sandpaper, bolts and nails
9. Property taxes on factory building
10. Rent of factory building

Problem 2: Classify the following as to fixed, variable or mixed

1. Factory rent
2. Wages for workers paid based on units produced
3. Equipment maintenance
4. Cost accountant’s salary
5. Depreciation based on output
6. Salary of factory supervisor
7. Telephone (monthly)
8. Paper in the manufacture of books
9. Wages of machine operators
10. Commission of salesmen

Problem 3: The financial statements of Mother Goose Company included

these items:
Marketing costs P160,000
Direct labor costs 245,000
Administrative costs 145,000
Direct materials 285,000
Fixed factory overhead 175,000
Variable factory overhead 155,000

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Required: Compute for the following:

1. Prime cost
2. Conversion cost
3. Product cost
4. Period cost

Problem 4: Given the following facts, compute the requirements below:

Quarantine Company manufactures face shields. Because of growing
demand for the product brought by the pandemic, it has just had its most
succesful year. In preparing the budget for next year, its controller
compiled these data.
MONTH MACHINE HOURS ELECTRICITY COST
July 6,000 60,000
August 5,000 53,000
September 4,500 49,500
October 4,000 46,000
November 3,500 42,500
December 3,000 39,000

Using the (a) high-low method, and (b) method of least square, compute
a. The variable cost per machine hour
b. The monthly fixed electricity costs
c. The total electricity costs if 4,800 machine hours are projected to
be used next month

Summary of the Unit

Standard cost is scientific tool, used for effective cost control and to
take proper action to maximize efficiency.
Cost accounting involves recording, controlling, estimating and
reporting for costs.
Costs are classified according to relation to a product, as to
variability, relation to manufacturing department, nature as
common or joint, relation to an accounting period and costs for
planning, control and analytical processes.
Important formulas to remember include the following:
Total variable cost = Variable cost per unit x total output
Total cost = Total variable cost + total fixed cost
highest point −lowest point cost
Variable rate =
highest output−lowest output
Fixed cost = Total cost at highest – (variable rate x output at
hihgest) or

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Fixed cost = Total cost at lowest – (variable rate x output at

lowest)
Method of Least Square:
Equation 1 ∑y = Na + b∑x
Equation 2 ∑xy = ∑xa + b∑x2

Student’s Reflection on Learning

This part of the module will be a time for you to look back, and reflect on
what you have learned from this unit. Though, this will not be checked
and recorded, I would appreciate if you will do this wholeheartedly and
with all seriousness.

Answer the following questions and put your answers in the space
provided.

1. Did you learn what you expected to learn? If yes, what made you
successful with this unit of instruction?

2. What did you learn that was unexpected and how did it change your
perspective about the course?

References:
 De Leon, N. D., De Leon, E.D., De Leon, G.M., Jr. (2019) Cost
Accounting and Control. Manila, Philippines: GIC Enterprises & Co.,
Inc.

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 Roque R. S. (1990) Management Advisory Services. Sampaloc,

Manila, Philippines: Roque Press, Inc.
 https://www.slideshare.net/MRshakin/overview-of-cost-accounting
 http://www.csun.edu/~hcbus003/Kinney8e_PPT_Ch01.ppt
 https://www.wallstreetmojo.com/cost-accounting-vs-management-accounting/

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