cost-accounting SKILL.md skillA

cost-accounting from cbrock84/headcount is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add cbrock84/headcount/cost-accounting@git:20260916.e72e404

Pins git:20260916.e72e404 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
cbrock84/headcount
Path
plugins/finance/skills/cost-accounting/SKILL.md
Versions recorded
2
Latest version
git:20260916.e72e404, committed Sep 16, 2026
First version recorded
Sep 1, 2026
Size
4,540 bytes
Repository stars
2,543
License
MIT

Establishes what something actually costs — fixed, variable and mixed cost behavior, absorption versus variable costing, job-order, process and activity-based methods, breakeven and operating leverage, and price/volume/mix decomposition. Use this to set a price floor, explain why revenue or margin moved, decide make versus buy, judge whether a product line earns its place, or work out how an allocation basis is distorting a reported margin.

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

# Cost accounting

Most bad pricing decisions, bad product-line decisions, and bad margin arguments come from the same
place: nobody agrees what the thing costs.

## Classify cost behavior before you allocate anything

- **Fixed** costs do not move with volume — within a relevant range. Outside that range they step,
  and the step is usually large: another shift, another facility, another tier of licensing.
- **Variable** costs move with each unit: materials, payment processing, per-unit fulfillment,
  usage-based infrastructure.
- **Mixed** costs have both, and most real accounts are mixed. Split them with high-low or a
  regression on historical volume rather than guessing the proportion.

The split is not academic. Variable cost sets the floor for one more incremental order. Fully
loaded cost sets the floor for the business as a whole. Confusing the two is how companies price
themselves into volume that loses money.

## Know which costing basis you are looking at

**Absorption costing** puts fixed production overhead into inventory and releases it when the unit
sells. **Variable costing** expenses that overhead as incurred.
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add cbrock84/headcount/cost-accounting@sha256:88feb85ae659d895

The line at the top of this page pins the label git:20260916.e72e404, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_u4n3rngjiixkq7kw.svg)](https://markdownregistry.com/a/art_u4n3rngjiixkq7kw)

3 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 2 versions of this file, between Sep 1, 2026 and Sep 16, 2026, about one every 15 days.

versioncommittedcommitsizeaudit
git:20260916.e72e404 latest2026-09-16 e72e404 4,540 BA view · diff
git:20260901.26b600b2026-09-01 26b600b 4,201 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (4540 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

cbrock84/headcount · 2,543 stars · license MIT · pushed 2026-10-18 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_u4n3rngjiixkq7kw
GET https://markdownregistry.com/api/v1/resolve?ref=cbrock84/headcount/cost-accounting
GET https://markdownregistry.com/api/v1/blob/88feb85ae659d8958dea54628a25fb0803d66ad3b546d5b3b87039006f6390ab

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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Every file in cbrock84/headcount

Other files named cost-accounting

cost-accounting SKILL.md skill
adamriofc/indonesia-business-agent-skills · finance-id/skills/cost-accounting/SKILL.md · Compute cost of goods sold, absorption vs variable costing, and simple product costing for Indonesian SME operations.
git:20261019.b73b361 · audit A · 3 stars

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