Français
2. Typology of expenses – Cost analysis methods
2.1 Load classification criteria
Two criteria are used in management accounting to classify expenses:
destination ;
variability.
This criterion distinguishes between direct and indirect expenses.
A direct expense unambiguously relates to a specific product. The labor used to manufacture product A has not been used to manufacture product B: the corresponding...
The Ultimate Scientific and Technical Reference
This article is included in
Industrial management
This offer includes:
Knowledge Base
Updated and enriched with articles validated by our scientific committees
Services
A set of exclusive tools to complement the resources
Practical Path
Operational and didactic, to guarantee the acquisition of transversal skills
Doc & Quiz
Interactive articles with quizzes, for constructive reading
Typology of expenses – Cost analysis methods
Basic full costing method
Bibliography
It's important to understand that this article is only a brief introduction to the basics of cost accounting, which is a fundamental discipline in management and features prominently in all accounting training courses in France and the French-speaking world; in business schools, in university management courses and in establishments such as CNAM-INTEC.
So there are bound to be a host of excellent...
The Ultimate Scientific and Technical Reference
