ACCA《F4公司法与商法》精选讲义第一章(3)
日期:2015-10-29 11:41
Session 3 Types of cost and cost behavior
Main contents:
1. Classifying costs
2. Cost objects, cost and cost centers
3. Analysis of costs into fixed and variable elements
3.1 Classifying costs
Costs can be classified in a number of different ways:
Element costs are classified as materials, labor or expenses (overheads)
Nature costs are classified as being direct or indirect.
a. Direct cost is expenditure that can be directly
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04/19 06:24