SlideShare a Scribd company logo
1 of 1
Classification of
                                         Cost



Nature       Function         Behavior            Control          Normality     Other



  Material     Production          Fixed           Controllable        Normal     Production



    Labor    Administration      Variable         Uncontrollable      Abnormal      Period



                 Sales &
  Expenses                        Mixed                                           Conversion
               Distribution



               Marketing          Direct                                           Relevant



                 Finance          Indirect                                        Irrelevant



               Research &
                                Conversion                                          Sunk
              Development



                                                                                 Opportunity

More Related Content

Viewers also liked

Viewers also liked (10)

Overhead analysis
Overhead analysisOverhead analysis
Overhead analysis
 
Cost Behavior Analysis
Cost Behavior AnalysisCost Behavior Analysis
Cost Behavior Analysis
 
Konsep Tamadun islam
Konsep Tamadun islamKonsep Tamadun islam
Konsep Tamadun islam
 
NOTA CTU151 UiTM
NOTA CTU151 UiTMNOTA CTU151 UiTM
NOTA CTU151 UiTM
 
Cost classification
Cost classificationCost classification
Cost classification
 
Risk And Return
Risk And ReturnRisk And Return
Risk And Return
 
Chapter 08 Risk & Return
Chapter 08 Risk & ReturnChapter 08 Risk & Return
Chapter 08 Risk & Return
 
Selling & Distribution
Selling & DistributionSelling & Distribution
Selling & Distribution
 
Contoh Resume in English
Contoh Resume in EnglishContoh Resume in English
Contoh Resume in English
 
Titas : Bab 2 (Tamadun Islam)
Titas : Bab 2 (Tamadun Islam)Titas : Bab 2 (Tamadun Islam)
Titas : Bab 2 (Tamadun Islam)
 

More from FSPPP - UiTM ( AM225 )

SPM - Bahasa Malaysia Struktur Karangan
SPM - Bahasa Malaysia Struktur KaranganSPM - Bahasa Malaysia Struktur Karangan
SPM - Bahasa Malaysia Struktur KaranganFSPPP - UiTM ( AM225 )
 
Company Secretarial Handbook - Auditors
Company Secretarial Handbook - AuditorsCompany Secretarial Handbook - Auditors
Company Secretarial Handbook - AuditorsFSPPP - UiTM ( AM225 )
 
Organizational Behaviour - Team Dynamics
Organizational Behaviour - Team DynamicsOrganizational Behaviour - Team Dynamics
Organizational Behaviour - Team DynamicsFSPPP - UiTM ( AM225 )
 
Organizational Behaviour - Perception learning organization
Organizational Behaviour - Perception learning organizationOrganizational Behaviour - Perception learning organization
Organizational Behaviour - Perception learning organizationFSPPP - UiTM ( AM225 )
 
Organizational Behaviour - Organizational culture
Organizational Behaviour - Organizational cultureOrganizational Behaviour - Organizational culture
Organizational Behaviour - Organizational cultureFSPPP - UiTM ( AM225 )
 
Organizational behaviour organizational changes
Organizational behaviour   organizational changesOrganizational behaviour   organizational changes
Organizational behaviour organizational changesFSPPP - UiTM ( AM225 )
 
Organizational behaviour - Introduction
Organizational behaviour  - IntroductionOrganizational behaviour  - Introduction
Organizational behaviour - IntroductionFSPPP - UiTM ( AM225 )
 

More from FSPPP - UiTM ( AM225 ) (20)

SPM - Bahasa Malaysia Struktur Karangan
SPM - Bahasa Malaysia Struktur KaranganSPM - Bahasa Malaysia Struktur Karangan
SPM - Bahasa Malaysia Struktur Karangan
 
Company Secretarial Handbook - Auditors
Company Secretarial Handbook - AuditorsCompany Secretarial Handbook - Auditors
Company Secretarial Handbook - Auditors
 
LIST OF FORMS
LIST OF FORMSLIST OF FORMS
LIST OF FORMS
 
Taxation Answer Format 2
Taxation Answer Format   2Taxation Answer Format   2
Taxation Answer Format 2
 
Taxation Answer Format
Taxation Answer FormatTaxation Answer Format
Taxation Answer Format
 
Taxation
TaxationTaxation
Taxation
 
Adm609 Incorporation
Adm609   IncorporationAdm609   Incorporation
Adm609 Incorporation
 
Adm 658 - Ratio
Adm 658 - RatioAdm 658 - Ratio
Adm 658 - Ratio
 
Law - Trespass to person
Law - Trespass to personLaw - Trespass to person
Law - Trespass to person
 
Core Duties of Company Secretary
Core Duties of Company SecretaryCore Duties of Company Secretary
Core Duties of Company Secretary
 
Law - Negligence
Law - NegligenceLaw - Negligence
Law - Negligence
 
Adm 658 - Answer
Adm 658 - AnswerAdm 658 - Answer
Adm 658 - Answer
 
Adm 609 - Meeting
Adm 609 - MeetingAdm 609 - Meeting
Adm 609 - Meeting
 
Taxation 1
Taxation 1Taxation 1
Taxation 1
 
Organizational Behaviour - Team Dynamics
Organizational Behaviour - Team DynamicsOrganizational Behaviour - Team Dynamics
Organizational Behaviour - Team Dynamics
 
Organizational Behaviour - Perception learning organization
Organizational Behaviour - Perception learning organizationOrganizational Behaviour - Perception learning organization
Organizational Behaviour - Perception learning organization
 
Organizational Behaviour - Organizational culture
Organizational Behaviour - Organizational cultureOrganizational Behaviour - Organizational culture
Organizational Behaviour - Organizational culture
 
Organizational behaviour organizational changes
Organizational behaviour   organizational changesOrganizational behaviour   organizational changes
Organizational behaviour organizational changes
 
Organizational behaviour - Leadership
Organizational behaviour - LeadershipOrganizational behaviour - Leadership
Organizational behaviour - Leadership
 
Organizational behaviour - Introduction
Organizational behaviour  - IntroductionOrganizational behaviour  - Introduction
Organizational behaviour - Introduction
 

Recently uploaded

Sociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning ExhibitSociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning Exhibitjbellavia9
 
Making communications land - Are they received and understood as intended? we...
Making communications land - Are they received and understood as intended? we...Making communications land - Are they received and understood as intended? we...
Making communications land - Are they received and understood as intended? we...Association for Project Management
 
How to Create and Manage Wizard in Odoo 17
How to Create and Manage Wizard in Odoo 17How to Create and Manage Wizard in Odoo 17
How to Create and Manage Wizard in Odoo 17Celine George
 
Unit-IV; Professional Sales Representative (PSR).pptx
Unit-IV; Professional Sales Representative (PSR).pptxUnit-IV; Professional Sales Representative (PSR).pptx
Unit-IV; Professional Sales Representative (PSR).pptxVishalSingh1417
 
On National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan FellowsOn National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan FellowsMebane Rash
 
Towards a code of practice for AI in AT.pptx
Towards a code of practice for AI in AT.pptxTowards a code of practice for AI in AT.pptx
Towards a code of practice for AI in AT.pptxJisc
 
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...christianmathematics
 
Mixin Classes in Odoo 17 How to Extend Models Using Mixin Classes
Mixin Classes in Odoo 17  How to Extend Models Using Mixin ClassesMixin Classes in Odoo 17  How to Extend Models Using Mixin Classes
Mixin Classes in Odoo 17 How to Extend Models Using Mixin ClassesCeline George
 
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptxMaritesTamaniVerdade
 
Unit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptxUnit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptxVishalSingh1417
 
Understanding Accommodations and Modifications
Understanding  Accommodations and ModificationsUnderstanding  Accommodations and Modifications
Understanding Accommodations and ModificationsMJDuyan
 
Spellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please PractiseSpellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please PractiseAnaAcapella
 
FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024Elizabeth Walsh
 
ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.MaryamAhmad92
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 -  Danh muc Sach Giao Khoa 10 . pdf1029 -  Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdfQucHHunhnh
 
Google Gemini An AI Revolution in Education.pptx
Google Gemini An AI Revolution in Education.pptxGoogle Gemini An AI Revolution in Education.pptx
Google Gemini An AI Revolution in Education.pptxDr. Sarita Anand
 
Holdier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdfHoldier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdfagholdier
 
How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17Celine George
 
Salient Features of India constitution especially power and functions
Salient Features of India constitution especially power and functionsSalient Features of India constitution especially power and functions
Salient Features of India constitution especially power and functionsKarakKing
 
ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701bronxfugly43
 

Recently uploaded (20)

Sociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning ExhibitSociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning Exhibit
 
Making communications land - Are they received and understood as intended? we...
Making communications land - Are they received and understood as intended? we...Making communications land - Are they received and understood as intended? we...
Making communications land - Are they received and understood as intended? we...
 
How to Create and Manage Wizard in Odoo 17
How to Create and Manage Wizard in Odoo 17How to Create and Manage Wizard in Odoo 17
How to Create and Manage Wizard in Odoo 17
 
Unit-IV; Professional Sales Representative (PSR).pptx
Unit-IV; Professional Sales Representative (PSR).pptxUnit-IV; Professional Sales Representative (PSR).pptx
Unit-IV; Professional Sales Representative (PSR).pptx
 
On National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan FellowsOn National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan Fellows
 
Towards a code of practice for AI in AT.pptx
Towards a code of practice for AI in AT.pptxTowards a code of practice for AI in AT.pptx
Towards a code of practice for AI in AT.pptx
 
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
 
Mixin Classes in Odoo 17 How to Extend Models Using Mixin Classes
Mixin Classes in Odoo 17  How to Extend Models Using Mixin ClassesMixin Classes in Odoo 17  How to Extend Models Using Mixin Classes
Mixin Classes in Odoo 17 How to Extend Models Using Mixin Classes
 
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
 
Unit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptxUnit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptx
 
Understanding Accommodations and Modifications
Understanding  Accommodations and ModificationsUnderstanding  Accommodations and Modifications
Understanding Accommodations and Modifications
 
Spellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please PractiseSpellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please Practise
 
FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024
 
ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 -  Danh muc Sach Giao Khoa 10 . pdf1029 -  Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf
 
Google Gemini An AI Revolution in Education.pptx
Google Gemini An AI Revolution in Education.pptxGoogle Gemini An AI Revolution in Education.pptx
Google Gemini An AI Revolution in Education.pptx
 
Holdier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdfHoldier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdf
 
How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17
 
Salient Features of India constitution especially power and functions
Salient Features of India constitution especially power and functionsSalient Features of India constitution especially power and functions
Salient Features of India constitution especially power and functions
 
ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701ComPTIA Overview | Comptia Security+ Book SY0-701
ComPTIA Overview | Comptia Security+ Book SY0-701
 

Account Cost Accounting Chptr 1

  • 1. Classification of Cost Nature Function Behavior Control Normality Other Material Production Fixed Controllable Normal Production Labor Administration Variable Uncontrollable Abnormal Period Sales & Expenses Mixed Conversion Distribution Marketing Direct Relevant Finance Indirect Irrelevant Research & Conversion Sunk Development Opportunity