
Cost of goods available for sale
SG&A includes nearly everything that isn't included incost of goods sold(COGS). Interest expense is one of the notable expenses not in SG&A and is listed as a separate line item on the income statement. OPEX are not included incost of goods s...
Cost of equity
The cost of equity concept is very important when it comes to valuing shares on the stock market. Equity, like all other investment classes expects a compensation to be paid to its investors. The problem however is that unlike debt and other classes ...
Project Cost Control
In some accounting systems, cost drivers are almost irrelevant in determining the contribution. A fundamental difference between traditional costing and ABC costing is that ABC methods expand the number of indirect cost pools that can be allocated to...