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 wages can easily be allocated to the cost of product A.
In contrast, an indirect...
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Typology of expenses – Cost analysis methods
Basic full costing method
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