Zusammenfassung der Ressource
Type of costs
- Types
- Fixed
- Time related
- Variable
- Quantity
related
- Semi-variable
- Production
- Direct
- Indirect
- Not
specifically
assigned
- Taxes
- Non-deductible
- Deductible
- Management
- Production
- Raw materials,
labor, indirect
manufacturing
- Sales & distribution
- Administration
- Corporate
headquarters,
back office staff
- Financial
- Quality
- Prevention
- Planned to
minimize defects
- Evaluation
- To measure,
assess & audit
- Internal failure
- Correct before
client receives
- External failure
- Correct
after
client
receives
- Sacrifice
- Cash expeditures
- Short term
& registered
in accounting
- Costs of opportunity
- Decision that forces to give
up another alternative
- Virtual costs
- Impact on profit w/o
representing a cash
expenditure (eg.
Depreciation)
- Other
- Submerged
- Long term impact
- Controllable
- Able to alter behavior
- Avoidable
- Cost saving
measures