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Cost Categories

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different costs and ways of categorizing them for AAT 3 Costs and Revenues unit
Liz Barraclough
Mind Map by Liz Barraclough, updated more than 1 year ago
Liz Barraclough
Created by Liz Barraclough almost 10 years ago
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Resource summary

Cost Categories
  1. Nature
    1. Materials
      1. Labour
        1. Overheads
        2. Function
          1. Production
            1. Non-production
            2. Relationship to cost units
              1. Direct
                1. Indirect
                2. Behaviour
                  1. Fixed
                    1. Variable
                      1. Stepped Fixed
                        1. Semi-Variable
                        2. Monetary Value
                          1. Capital
                            1. Revenue
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