a Ihsan Rafiansyah 3 éve
1108
Types Cost Accounting
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.