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  • Classification of Cost

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    romi naibaho
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    This document discusses different types of costs for businesses. It separates costs into direct costs, which are directly tied to production volume, and indirect costs, which are not directly tied to production volume. Direct costs include direct materials and direct labor. Indirect costs include factory overhead costs for the production floor as well as marketing expenses and administrative expenses. The document provides examples of specific costs that fall under each of these categories.

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    This document discusses different types of costs for businesses. It separates costs into direct costs, which are directly tied to production volume, and indirect costs, which are not directly tied to production volume. Direct costs include direct materials and direct labor. Indirect costs include factory overhead costs for the production floor as well as marketing expenses and administrative expenses. The document provides examples of specific costs that fall under each of these categories.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    10 views1 page

    Classification of Cost

    Uploaded by

    romi naibaho
    This document discusses different types of costs for businesses. It separates costs into direct costs, which are directly tied to production volume, and indirect costs, which are not directly tied to production volume. Direct costs include direct materials and direct labor. Indirect costs include factory overhead costs for the production floor as well as marketing expenses and administrative expenses. The document provides examples of specific costs that fall under each of these categories.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    hands on, yang langsung membuat

    CHAPTER 2 COST CONCEPTS; INFORMATIONSYSTEMS

    biaya variabel biaya langsung

    ditelusuri dari produk Sejalan dengan vol. produksi


    +
    tidak berbanding
    lurus dengan volume
    produksi
    Materials
    Indirect Labor
    Fl Other Indirect
    Overhead
    biaya di lantai produksi yang
    bukan direct material & labour

    Includes: Includes: Includes:


    Factory supplies Supervision Rent
    Lubricants Superintendence Insurance-fire
    Inspection and liability
    Salaries of Property tax
    factory clerks Depreciation
    Defective work Maintenance -
    Experimental and repairs
    work Power
    Light
    Heat
    Employer payroll
    taxes
    Miscellaneous
    factory
    overhead
    Small tools Manufacturing

    L1 Marketing Expenses

    Includes:
    Administrative Expenses
    Expenses

    Includes:
    Sales salaries Administrative and office
    Commissions to sales staff salaries
    Employer payroll taxes Employer payroll taxes
    Advertising Rent
    Samples Depreciation . .
    Entertainment Property tax.
    Travel expenses Auditing expenses . . . .

    Rent ' Legal expenses -


    Depreciation Uncollectibleamounts
    Property tax Telephone and telegraph
    Telephone and telegraph Stationery and printing
    Stationery and printing Postage - . '

    Postage Miscellaneous
    Freight and cartage out administrative expenses
    Miscellaneous marketing
    expenses

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