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 PRINCIPLES OF

COST
ACCOUNTING
This page intentionally left blank
 PRINCIPLES OF

COST
ACCOUNTING
15E

E D W A R D J. V A N D E R B E C K
Professor Emeritus
Department of Accountancy
Xavier University
Principles of Cost Accounting, 15th Edition ª 2010, 2008 South-Western, Cengage Learning
Edward J. VanDerbeck
ALL RIGHTS RESERVED. No part of this work covered by the copy-
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1 2 3 4 5 6 7 13 12 11 10 09
 PREFACE

Why Study Cost Accounting?

The 15th edition of Principles of Cost Accounting, in an easily accessible
presentation, applies cost concepts, cost behavior, and cost accounting
techniques to manufacturing, merchandising, and service businesses. Stu-
dents learn how to determine costs of products and services more accu-
rately; use the knowledge of product and service costs to set selling prices,
to bid on contracts, and to analyze the relative profitability of various
products and services; use techniques to measure the performance of
managers and subunits within an organization; design an accounting system
to fit the production and distribution system of an organization; and use the
accounting system as a tool to motivate managers towards the organiza-
tion’s goals.

What Does the 15th Edition Offer?

. Appropriate content for a one-quarter or one-semester cost accounting
course.
. A ten-chapter format—a distinguishing feature of the text that makes it
most appropriate for shorter courses.
. Directed assignments at intervals within each chapter.
. A very readable and relevant text that covers the essentials of cost
accounting in a logical sequence and concise manner.
. The inclusion of cost accounting techniques for service businesses.
. A discussion of the special purpose reports and analytical techniques
used for management decision making.
. Emphasis on nonfinancial performance measures via the balanced
scorecard.
. An increase in the number of end-of-chapter exercises, problems, and
Self-Study Problems.
vi Principles of Cost Accounting

What Is New in the 15th Edition?

The 15th edition includes the following changes:
. All new chapter-opening vignettes with real-world applications.
. Increased use of graphics, including Excel spreadsheet ‘‘screen shots’’
and flow diagrams.
. An increase in the number of end-of-chapter self-study problems.
. An increased emphasis on ethical decision making in the end-of-chapter
Mini-Cases.
. Newly added ‘‘real company’’ examples throughout the text.
. First-time inclusion of corporate governance, lean manufacturing, de-
mand software, and Web-based budgeting.
. An integrated illustration of materials control procedures.
. An illustration of the least squares regression method using Microsoft
Excel.

What Are the Features of the 15th Edition?

The 15th edition includes several features that facilitate the learning
process for the student and allow the instructor to teach with ease.

Directed Assignments
At specific points within each chapter, students are directed to appropriate
end-of-chapter assignments. This allows students to work practice items
without completing the entire chapter.

Self-Study Problems
Two demonstration problems are included at the end of each chapter, with
a step-by-step explanation of how to solve them. These Self-Study Pro-
blems are constructed from difficult concepts in the chapter and reinforce
the techniques and procedures discussed in the chapter. An added feature is
end-of-chapter problems that reference students back to Self-Study Pro-
blems that are similar in topic and difficulty.

End-of-Chapter Materials
The end-of-chapter questions, exercises, problems, mini-cases, and Internet
activities have been carefully written, revised, added to, and verified to
reflect the coverage as it appears in the chapters. There has been a
concerted effort to provide the instructor with a wide choice of subject
matter and degree of difficulty when assigning end-of-chapter materials.
Where appropriate, comprehensive review problems have been added that
cover concepts from more than one chapter. Additionally, selected pro-
blems may be solved using spreadsheet software.
 Preface vii

Integrated Learning Objectives

Learning objectives begin each chapter. Each learning objective is indicated
in the text where first discussed. All end-of-chapter exercises, problems,
mini-cases, and Internet activities are identified by learning objectives.

Key Terms
Key terms are highlighted as they are introduced. They are listed, along
with page references, at the end of each chapter. A comprehensive glossary
is included at the end of the book, providing definitions for all the key
terms. Actual companies are highlighted where their practices are discussed
in the chapters.

Appendixes
The Institute of Management Accountants ‘‘Statement of Ethical Profes-
sional Practice’’ is included in an appendix at the end of Chapter 1. An
appendix at the end of Chapter 9 illustrates the four-variance and three-
variance methods of analyzing factory overhead.

What Supplementary Materials Are Available?

A complete package of supplementary materials is available with the 15th
edition of Principles of Cost Accounting to assist both instructors and students.
The package includes materials that have been carefully prepared and
reviewed.

Available to Instructors
All instructor resources are available online on the Instructor Compa-
nion Web Site (www.cengage.com/accounting/vanderbeck), as well as
on the Instructor Resource CD-ROM (IRCD).

Solutions Manual. This manual contains the answers to all end-of-chapter

questions, exercises, problems, Internet exercises, and mini-cases.

Test Bank. The test bank is available in a computerized version for

Windows. The user may select, mix, edit, and add questions or problems to
create the type of test or problem set needed.

ExamView ProTM Testing Software. The printed test bank is available in a

computerized version for Windows. The user may select, mix, edit, and add
questions or problems to create the type of test or problem set needed.
ExamView is available on the Instructor’s Resource CD.

PowerPoint Presentations. This resource provides presentations for each

chapter, created specifically for this edition; thus, they follow along closely
viii Principles of Cost Accounting

with the text. The presentations for each chapter are also available online
for students to use as an additional study resource.

Instructor Resource CD-ROM (IRCD). This convenient resource includes

the Test Bank, ExamView, the Solutions Manual, PowerPoint Presenta-
tions, and the Instructor Spreadsheet Templates (with solutions).

Instructor Spreadsheet Templates. The Instructor Spreadsheet Templates

show the completed spreadsheet solutions for exercises within the end-of-
chapter materials. These files are available on the IRCD, or they can be
downloaded from the Instructor Companion Web Site.

Instructor Companion Web Site (www.cengage.com/accounting/vander-

beck). The text-specific Web site provides access to all instructor resources
organized by chapter and topic, and are password protected. All of these
resources are also available on the IRCD: Test Bank, ExamView, Solutions
Manual, PowerPoint Presentations, and the Instructor Spreadsheet Tem-
plates (with solutions).

Available to Students
All student resources are available online on the Student Companion
Web Site (www.cengage.com/accounting/vanderbeck).

Study Guide. The study guide provides a review summary for each chapter
as well as questions and problems to test comprehension of chapter
material. Solutions for all questions and problems are included in a separate
section at the end of the study guide.

Student Spreadsheet Templates. The Student Spreadsheet Templates

correlate to exercises within the end-of-chapter materials. These files are
available for downloading on the Student Companion Web Site.

PowerPoint Presentations. This study resource provides presentations for

each chapter, created specifically for this edition; thus, they follow along
closely with the text.

Experience Accounting Videos. Highlight progressive companies and allow

you to effectively visualize critical chapter concepts—enhancing what you
learn in class! The Experience Accounting Videos can be bundled at no
additional cost with new copies of the text or can be purchased separately. You
can access the videos at www.cengage.com/accounting/eav.
 Preface ix

Acknowledgments
We would like to thank all of those individuals who have helped during the
revision of this text by providing constructive comments and suggestions.
Josephine M. Mathias
Mercer County Community College
Joanne E. Shurbert
Concord’s Community College and Manchester Community College
Ann Bikofsky
College of West Chester
Theresa Laws-Dahl
Blackhawk Technical College
Sam Lester
Middle Georgia Technical College
Edward Kufuor
ASA Institute
Jim Murray
Western Technical College
David A. Flannery
Bryant & Stratton College, Virginia Beach
James Emig
Villanova University
This page intentionally left blank
 ABOUT THE AUTHOR

Ed VanDerbeck has been a professor of accounting for 32 years and was

Chair of the Department of Accountancy at Xavier University, Cincinnati,
Ohio, for 24 years. Before retiring in 2008, Professor VanDerbeck special-
ized in teaching cost accounting to accounting majors and managerial
accounting to undergraduate and MBA students. He has taught at the
two-year college level at SUNY–Delhi. He has a BA in Accounting from
Binghamton University (formerly SUNY–Binghamton) and an MS in
Business Administration from the University of Albany (formerly SUNY–
Albany). He is licensed as a CPA (inactive) in the state of Ohio. Professor
VanDerbeck has worked as an internal revenue agent, performed a
faculty internship at what was formerly the Big Eight accounting firm of
Touche-Ross. He has served as a developmental editor and marketing
manager for accounting publications with South-Western College Publish-
ing. Professor VanDerbeck is an avid tennis player and a student of casino
gaming strategies.
This page intentionally left blank
 BRIEF CONTENTS

Chapter 1 Introduction to Cost Accounting 1

Chapter 2 Accounting for Materials 63

Chapter 3 Accounting for Labor 123

Chapter 4 Accounting for Factory Overhead 169

Chapter 5 Process Cost Accounting—General Procedures 237

Chapter 6 Process Cost Accounting—Additional Procedures;

Accounting for Joint Products and By-Products 287

Chapter 7 The Master Budget and Flexible Budgeting 337

Chapter 8 Standard Cost Accounting—Materials, Labor, and

Factory Overhead 379

Chapter 9 Cost Accounting for Service Businesses and the

Balanced Scorecard 447

Chapter 10 Cost Analysis for Management Decision Making 481

Glossary 531

Index 543
This page intentionally left blank
 CONTENTS

1 Introduction to Cost Accounting 1

Uses of Cost Accounting Information 4
Determining Product Costs and Pricing, Planning and Control
Professional Ethics, CMA Certification, and Corporate Governance 9
Relationship of Cost Accounting to Financial and Management Accounting 10
Costs of Goods Sold, Inventories
Elements of Manufacturing Costs 15
Direct Materials, Direct Labor, Factory Overhead, Summary of Manufacturing Costs,
Flow of Costs
Illustration of Accounting for Manufacturing Costs 18
Cost Accounting Systems 27
Special Order, Continuous or Mass Production, Combination of Systems, Standard Costing
Illustration of a Job Order Cost System 30
Work in Process in the Manufacturing Statement
IMA Statement of Ethical Professional Practice 36
Principles, Standards, Resolution of Ethical Conflict

2 Accounting for Materials 63

Materials Control 64
Physical Control of Materials, Controlling the Investment in Materials
Materials Control Procedures 70
Materials Control Personnel, Control during Procurement, Control during Storage and
Issuance
Accounting for Materials 79
Determining the Cost of Materials Issued, Accounting Procedures
Just-in-Time Materials Control 91
JIT and Cost Control, JIT and Cost Flows
Scrap, Spoiled Goods, and Defective Work 97
Scrap Materials, Spoiled and Defective Work
xvi Principles of Cost Accounting

3 Accounting for Labor 123

Wage Plans 125
Hourly Rate Plan, Piece-Rate Plan, Modified Wage Plans
Controlling Labor Cost 128
Labor Time Records, Payroll Function
Accounting for Labor Costs and Employers’ Payroll Taxes 132
Employers’ Payroll Taxes, Illustration of Accounting for Labor Costs
Payroll Accrual 141
Special Labor Cost Problems 144
Shift Premium, Employee Pension Costs, Bonuses, Vacation and Holiday Pay, Accounting
for Bonuses, Vacations, and Holiday Pay

4 Accounting for Factory Overhead 169

Identifying Cost Behavior Patterns 170
Analyzing Semivariable Factory Overhead Costs 172
Observation Method, High-Low Method, Scattergraph Method, Limitations of High-Low
and Statistical Scattergraph Methods, Least-Squares Regression Method
Budgeting Factory Overhead Costs 179
Accounting for Actual Factory Overhead 180
Factory Overhead Analysis Spreadsheets, Schedule of Fixed Costs, General Factory
Overhead Expenses, Summary of Factory Overhead
Distributing Service Department Expenses 185
Applying Factory Overhead to Production 192
Direct Labor Cost Method, Direct Labor Hour Method, Machine Hour Method,
Activity-based Costing Method
Accounting for Actual and Applied Factory Overhead 198

5 Process Cost Accounting—General Procedures 237

Comparison of Basic Cost Systems 238
Materials and Labor Costs, Factory Overhead Costs
Product Cost in a Process Cost System 239
Nondepartmentalized Factory, Departmentalized Factory
Work in Process Inventories 240
Cost of Production Summary—One Department, No Beginning Inventory 244
Cost of Production Summary—One Department, Beginning Inventory 247
Cost of Production Summary—Multiple Departments, No Beginning Inventory 250
Cost of Production Summary—Multiple Departments, Beginning Inventory 259
Changes in Prior Department’s Unit Transfer Costs 266
 Contents xvii

6 Process Cost Accounting—Additional Procedures;

Accounting for Joint Products and By-Products 287
Equivalent Production—Materials Not Uniformly Applied 288
Illustrative Problem No. 1, Illustrative Problem No. 2, Illustrative Problem No. 3
Units Lost in Production 296
Units Gained in Production 298
Equivalent Production—First-In, First-Out Method 299
Illustrative Problem No. 1, Illustrative Problem No. 2
Joint Products and By-Products 309
Accounting for Joint Products, Accounting for By-Products

7 The Master Budget and Flexible Budgeting 337

Principles of Budgeting 338
Preparing the Master Budget 338
Sales Budget, Production Budget, Direct Materials Budget, Direct Labor Budget,
Factory Overhead Budget, Cost of Goods Sold Budget, Selling and Administrative Expenses
Budget, Budgeted Income Statement, Other Budgets, Evaluating Budget Performance
Flexible Budgeting 350
Preparing the Flexible Budget, Preparing a Performance Report Based on Flexible
Budgeting
Preparing the Flexible Budget for Factory Overhead 355
Using the Flexible Budget, Semifixed and Semivariable Costs, Service Department Budgets
and Variances, Summary of the Budgeting Process

8 Standard Cost Accounting—Materials, Labor, and

Factory Overhead 379
Types of Standards 381
Standard Cost Procedures 381
Determination of Standard Costs for Materials and Labor, Recording Standard Costs for
Materials and Labor
Determination of Variances 384
Alternative Method of Recording Materials Cost
Accounting for Variances 389
Alternative Method of Recording Materials Cost, Disposition of Standard Cost Variances
Interpreting Variances 392
Features of Standard Cost Accounting 397
Illustration of Standard Cost in a Departmentalized Factory 398
Analysis of Factory Overhead Standard Cost Variances 405
Two-Variance Method of Analysis 406
Four-Variance and Three-Variance Methods of Analysis 412
Four-Variance Method of Analysis 412
Three-Variance Method of Analysis 414
xviii Principles of Cost Accounting

9 Cost Accounting for Service Businesses and the

Balanced Scorecard 447
Job Order Costing for Service Businesses 448
Job Cost Sheet for a Service Business, Choosing the Cost Allocation Base, Tracing Direct
Costs to the Job, Cost Performance Report
Budgeting for Service Businesses 451
The Revenue Budget, The Labor Budget, The Overhead Budget, The Other Direct
Expenses Budget, The Budgeted Income Statement
Activity-Based Costing in a Service Firm 455
Converting Indirect Costs to Direct Costs, Multiple Indirect Cost Pools, Job Cost Sheet—
Activity-Based Costing
Allocations Using Simplified Costing Versus Activity-Based Costing 459
The Balanced Scorecard 463
The Four Categories of a Balanced Scorecard, Guidelines for a Good Balanced Scorecard,
The Balanced Scorecard Illustrated

10 Cost Analysis for Management Decision Making 481

Variable Costing and Absorption Costing 482
Product Costs Versus Period Costs, Illustration of Variable and Absorption Costing
Methods
Merits and Limitations of Variable Costing 486
Segment Reporting for Profitability Analysis 488
Cost-Volume-Profit Analysis 491
Break-even Analysis, Break-even Chart, Break-even Analysis for Management Decisions,
Effect of Sales Mix on Break-even Analysis
Contribution Margin Ratio and Margin of Safety 499
Effect of Income Tax on Break-even Point and Net Income 501
Differential Analysis 502
Accept or Reject a Special Order, Make or Buy
Distribution Costs 505
Glossary 531
Index 543
 PRINCIPLES OF

COST
ACCOUNTING
This page intentionally left blank
 CHAPTER 1

Learning Objectives

I n t r o d u ct i o n t o C o s t After studying this

chapter, you should
be able to:
Accounting LO1
Explain the
uses of cost
accounting information.
Describe the
LO2
ethical res-
An article in the August 22, 2008 Wall Street Journal, ‘‘Burger ponsibilities and certi-
King Battles Costs with Small Whopper Jr.,’’ describes Burger fication requirements
King’s attempt to ‘‘overcome high ingredient costs that are for management
eating into its profit.’’ Chief Executive John Chidsey said, ‘‘To accountants, as well
as corporate
combat costs, Burger King is testing its $1 Whopper Jr. with
governance.
smaller hamburger pattie—down to two ounces apiece from 2.2
ounces—in some markets and experimenting with different Describe the
LO3
beverage sizes.’’ The article went on to explain that ‘‘McDonald’s relationship
is testing modifications to its $1 double cheeseburger, including of cost accounting to
selling a different version and raising the price of the traditional financial and manage-
double cheeseburger.’’ ment accounting.
Identify the
. What is the total cost to make and sell each Whopper Jr. or LO4
three basic
McDonald’s double cheeseburger? elements of manufac-
. How many burgers must be sold and at what prices to cover turing costs.
costs and to provide shareholders with an acceptable return Illustrate
on their investment? LO5
basic cost
accounting procedures.
. Given that fast-food prices are constrained by competitors’
prices, what other cost-cutting measures might Burger King Distinguish
LO6
employ to return operations to normal profit margins? between the
two basic types of cost
These questions can be best answered with the aid of cost accounting systems.
information introduced in this and the following chapters.
Illustrate a job
LO7
order cost

T
he importance of cost accounting information to the successful system.
operation of a business has long been recognized. However, in the
current global economic environment, such information is more
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