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CPA staff accountants building a review-ready cost accounting model from direct material, labor, overhead, standard costs, variances, gross margin, contribution margin, and unit economics
28 Aug

Cost Accounting Training for Accountants: Teach Staff to Understand Margin, Overhead, and Unit Economics

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 28, 2026  |  31-minute read TL;DR — The Short Answer Cost accounting training should teach staff to explain why a product, service, customer, location, or job earns—or loses—money, not merely assign overhead and report a gross-margin

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