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June 15, 2007, Newsletter Issue #32: Cost Accountant
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Tip of the Week
The Cost Accountant performs variance analysis, performance cost reviews, job costing analysis and maintenance, percentage of completion contract analysis and preparation; beginning and ending inventory cost analysis regarding finished goods, work in process, and materials; analyze and prepare cost of good manufactured report/statement. Cost Accountants are concerned with costs of direct labor, direct materials, factory overhead - both direct and indirect. Cost Accountants also maintain material purchases ledgers; job costing ledgers involving work in process, materials acquisition and usage, direct labor, work in process ledgers, and factory overhead ledgers.
Cost Accountants usually report to the Cost Accounting Manager. They are expected to have good communication skills - oral and written. They also are expected to have good computer skills, and utilize a variety of computer programs. They need to be detailed oriented while possessing an analyzing mind.
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