Houston Chronicle

How to Calculate Overhead Cost Per Unit

Identify cost driver for the overhead cost, and the total amount of cost driver in a multi-product production or multi-service offering. A cost driver is a business activity responsible for change in ...
Investopedia

Cost Accounting Explained: Definitions, Types, and Practical Examples

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...
Investopedia

Applied Cost: What It is, How it Works, Example

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...
Houston Chronicle

Effects a Sales Volume Increase or Decrease Will Have on Unit Fixed Cost

When sales increase, it changes certain financial aspects of your business, such as the overhead applied to each unit, your profit margins and your unit fixed costs. Understanding how sales changes ...
JD Supra

PLR on the normalization of cost of removal and accounting method changes for repairs and mixed service costs, but questions remain

On August, 15, 2020, the Internal Revenue Service (IRS) issued PLR 202033002, in which it addressed whether cost of removal (COR) is “protected” by the normalization rules of section 168(i)(9). COR is ...