19621490
Description
Mind Map by Jevgenija Zukova, updated more than 1 year ago
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Created by Jevgenija Zukova
about 5 years ago
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Costs
- Classified by
- Nature
- Direct
- direct labour+direct materials +
direct expenses = prime cost
- direct labour+direct materials +
direct expenses = prime cost
- Indirect
- manufacturing/product overheads
- variable
- fixed
- variable
- manufacturing/product overheads
- Direct
- Function
- Production
- direct(materials+
labour+expenses)+overheads
- product costs
- inventory valuation
- inventory valuation
- product costs
- direct(materials+
labour+expenses)+overheads
- Non-production
- Administrative costs
- +
- Selling costs = selling exp.+marketing exp.
- +
- +
- Distribution costs
- +
- +
- Finance costs
- =
- =
- period costs
- Administrative costs
- Production
- behaviour
- Fixed
- Variable
- Semi-var/fix
- Fixed
- element
- Materials
- Labour
- Expences
- Materials
- Nature
- Decision making
- Relevant
- Irrelevant
- Avoidable
- Unavoidable
- Sunk cost
- Opportunity cost
- Icremental
- Marginal
- Relevant
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