المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Summary Of Cost Classifications



محاسب متخصص
04-22-2014, 03:39 PM
Summary Of Cost Classifications






Product
Cost
Period
Cost


Direct Materials (DM)
Yes
No


Direct Labor (DL)
Yes
No


Factory (Manufacturing) Overhead (MOH)
Yes
No


Selling, General, & Administrative Expenses (S,G,&A)
No
Yes








Prime
Cost
Conversion
Cost


Direct Materials (DM)
Yes
No


Direct Labor (DL)
Yes
Yes


Factory (Manufacturing) Overhead (MOH)
No
Yes


Selling, General, & Administrative Expenses (S,G,&A)
No
No


Prime Cost = DM + DL


Conversion Cost = DL + MOH



Variable
Cost
Fixed
Cost


Direct Material (DM)
Yes
No


Direct Labor (DL)
Yes
No


Factory (Manufacturing) Overhead (MOH)
Yes
Yes


Selling, General, & Administrative Expenses (S,G,&A)
Yes
Yes