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Cost classification
1.
Cost Classifications
Chapter 2
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Elements of
Costs The Product Materials Labour Expense
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By Function Marketing
and Selling Cost Costs necessary to get the order and deliver the product. Administrative Cost All executive, organizational, and clerical costs.
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Cost Classifications for
Predicting Cost Behavior
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23.
24.
Classification of cost
contd…. Controllability Controllable cost Uncontrollable cost
25.
Classification of cost
contd…. Normality Normal cost Abnormal cost
26.
Classification of cost
contd…. Time Historical cost Predetermined cost
27.
Classification of cost
contd…. Planning & Control Standard cost Budgeted Cost
28.
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