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Type of costs

Descripción

(II) Business Mapa Mental sobre Type of costs, creado por LindaDL el 17/03/2015.
LindaDL
Mapa Mental por LindaDL, actualizado hace más de 1 año
LindaDL
Creado por LindaDL hace más de 9 años
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Resumen del Recurso

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