Manufacturing Cost Concepts(英文版)(ppt 63页)
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Nonmanufacturing Costs
Marketing and selling costs
Costs necessary to get the order and deliver the product.
Administrative costs
All executive, organizational, and clerical costs.
Cost Classifications for Predicting Cost Behavior
How a cost will react to changes in the level of business activity.
Total variable costs change when activity changes.
Total fixed costs remain unchanged when activity changes.
Fixed costs are usually characterized by:
a.Unit costs that remain constant.
b.Total costs that increase as activity decreases.
c.Total costs that increase as activity increases.
d.Total costs that remain constant.
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