Activity-Based Costing for Small Manufacturers and Job Shops: Find Your True Cost Per Job
Activity-based costing traces overhead to setups, inspections, and orders, so each job carries its true cost and quotes stop subsidizing complex work.
#activity-based-costing
Activity-Based Costing
Assigning overhead to products by the activities that drive cost, including classic ABC and time-driven ABC
Hot Shop Economics: Glassblowing Studio Bookkeeping From the Furnace to the Finished Piece
A hot shop furnace burns 24/7, so book fuel as fixed overhead, not COGS — then price each piece on revenue per furnace-hour, sellable yield, and color cost.
Dermatology Practice Bookkeeping: Running Medical, Mohs, and Cosmetic as Separate Profit Centers
How to split a dermatology practice's books into medical, Mohs, cosmetic, retail, and pathology profit centers — with the chart-of-accounts structure, overhead allocation rules, denial and per-case metrics, and deferred-revenue treatment each one needs.
Manufacturing Overhead Allocation: How Activity-Based Costing Fixes Your Product Cost
A plantwide overhead rate cross-subsidizes products — undercosting complex low-volume jobs by 35% or more. This guide shows how to calculate a defensible predetermined rate, reconcile applied vs. actual overhead monthly, and graduate to ABC or time-driven ABC when product and volume diversity make a single rate lie.