Chapter 2: Managerial Accounting and Cost Concepts
- Cost Unit: Đơn vị tính giá thành
I. General cost classifications
1. Types of costs
- Types of costs:
+ Materials
+ Labour
+ Expenses
2. Manufacturing Costs
- Most companies separate manufacturing costs into three broad categories:
+ Direct Materials
+ Direct Labor
+ Manufacturing Overhead: Including items such as indirect materials, indirect labor,
maintenance, depreciation,…
3. Nonmanufacturing Costs
- Nonmanufacturing Costs are divided into 2 categories: (1) Selling Costs and (2)
Administrative Costs
- Selling costs include all costs that are incurred to secure customers orders and get the finished
product to the customer. Ex: advertising, shipping, sales salaries,…
- Administrative Costs include all costs associated with the general management of an
organization. Ex: administrative costs, public relations,…
Môn: Văn học 303 tài liệu
Trường: Tài liệu khác 3.8 K tài liệu
Tác giả:
