a Ihsan Rafiansyah 3 éve
901
Types Cost Accounting
The text outlines various types of cost accounting, emphasizing their distinct attributes and implications for management decisions. Sunk costs refer to past expenditures that no longer influence current decisions.
Megnyitás
Types Cost Accounting Controlable Cost Controllable costs are expenses managers
have control over and have the power to
increase or decrease Variable Cost cost will fluctuate with change
of output product Material Production supllies Credit card fees Commisision Fixed Cost cost do not vary with output product Salaries Depreciation Insurance Operating Cost expenses associated with day-to-day business
activities but are not traced back to one product
,it can be fixed cost or variable cost Sunk Cost costs that have already been incurred and
will not make any difference in the current
decisions by management Subtopic Indirect Cost not easily related to producton ,
example: electricity Office expenses Rent Security expense Direct Cost material purchased by company to
make product,related to production Direct cost Sales commision Freight Consumable supplies Opurtunity Cost is the benefits of an alternative given up
when one decision is made over another.
