COST ACCOUNTING - COMPANION FILES
julianrsterling.com/costing

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Revised 24 September 2026.

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WHAT IS IN THE ARCHIVE

1. The book's four workbooks
   Cost_Your_Own_Part.xlsx            Chapters 14, 15 and 16 - open this one first
   The_Factory_Costed_Twice.xlsx      Chapters 1, 2, 3, 5, 6 and 7
   The_Pool_and_Its_Drivers.xlsx      Chapters 4, 5, 8 and 10
   The_Decisions.xlsx                 Chapters 9 to 13 (corrected)
   00_START_HERE.md                   what changed is at the end
   840 checks across the four, every one passing.

2. Blank_Model_Set/  (new)
   The four workbooks with every input emptied, for your own factory and
   your own part. Each Checks sheet counts what is still missing and tests
   what holds for any inputs. The book's figures are in book_inputs.txt:
   type them back in and the book's results come back.

3. Working_Documents.pdf  (new)
   Twelve printable pages: the shape of your own cost, opening the pool,
   the driver count reconciliation, one family costed twice, the
   cross-subsidy as one number, capacity, the cost of one order and the two
   break-evens, make or buy on three costs, cost to serve, the price
   correction, the eight measurements before a quote, and the overhaul in
   the order that survives. A4, fits Letter.

4. Forty_Questions.xlsx  (new)
   Forty questions across the book, marked by the file as you type.

5. Cases/  (new)
   Case_1_The_Inspection_That_Belongs_To_The_Order.xlsx   Chapter 9
   Case_2_Case_B_Inside_The_Walls.xlsx                    Chapters 8 and 14
   Case_3_The_Bracket_Asked_The_Question.xlsx             Chapters 10 and 13
   Each case: the note on the first sheet, the model after it, checks at the end.

The files open in Excel, LibreOffice Calc, Google Sheets and Numbers. No macros.
