Division of costs to various categories

Last updated: 26.03.2016

Costs can be divided into different categories according to their drivers or behavior. The main reason for the costs breakdown is their understanding and subsequent optimization / reduction.

 

According to traceability to cost object (most often product or service):

 

According to function:

  • production (manufacturing) costs
  • non-production costs

 

According to relationship with the level of production:

 

According to measurement basis:

  • historical cost
  • standard cost
  • estimated cost

 

According to cost source:

 

According to controllability:

 

According to irreversibility:

 

According to actual existence:



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