介绍:
TIPS~
Cost classification（6 kinds below）
Criteria
1、
Elements of cost
Materials, labor, expenses
2、
Direct and indirect cost
Prime cost and overhear
Direct materials, labor and other expenses
Manufacturing, administration, selling, distribution, research activities
3、
Controllable and non-controllable cost
4、
Normal and abnormal cost
Expected to be incurred
Unexpected cost
Not expected to incurred or far beyond the expected amount
5、
Relevant and irrelevant cost
Opportunity cost
Future cost, incremental cost
6、
Fixed cost and variable cost
