Part2:CostClassificationChapter2CostTermsandConceptsLecturer:MengXinrongTerminology:EnglishChineseCostclassification成本分類Variablecosts變動成本Fixedcosts固定成本Directcosts直接成本Indirectcosts

間接成本Controllablecosts

可控成本Uncontrollablecosts

不可控成本Product(Manufacturing)costs產(chǎn)品成本（制造成本）Period(Non-manufacturing)costs期間成本（非制造成本）CostandManagementAccountingCostClassificationCostclassificationdependsonhowtheinformationistobeusedDifferentcostsandclassificationsareusedfor

differentpurposesThesamecostcanbeclassifiedinanumberofwaysdependingontheintendeduseofthecostinformationCostandManagementAccountingCostClassification-BehaviourVariablecosts—coststhatchangeproportionallywhentheactivitylevelchangesFixedcosts—coststhatremainthesamewhentheactivitylevelchangesUsedto:Plan(budget)costsControlcostsMakedecisionsCostandManagementAccountingVariableCostsFixedCostsCostClassification-TraceabilityEstimatethecostofgoodsandservicesEstimatethecostoforganisationalunitsCostandManagementAccountingDirectcostsisacostthatcanbeidentifiedwith,ortracedto,aparticularcostobjectinaneconomicmannerIndirectcosts

isacostthatcannotbeidentifiedwith,ortracedto,thecostobjectinaneconomicmanner.DirectlabourVariousrawmaterialsSupervisionMaintenanceCostClassification-ControllabilityMeasuremanagers’performanceControlcostsCostandManagementAccountingControllablecostscanbecontrolledorsignificantlyinfluencedbythemanager.Uncontrollablecostscannotbecontrolledorsignificantlyinfluencedbythemanager.QuantityPriceCostClassification-ValueChainCostandManagementAccountingResearchanddevelopmentDesignSupplyManufacuringorproductionMarketingDistributionCustomerserviceUpstreamCostsDownstreamCostsProductionCostsThecostsincurredtocollectandassembletheresourcesusedtoproduceaproduct.

ValueChainAnalysecoststructuresandidentifystrategiesMeasureperformanceControl/managecostsCostClassification-TimingoftheExpenseCostandManagementAccountingProduct(Manufacturing)costsPeriod

(Non-manufacturing)costsDirectmaterialDirectlabourManufacturingoverheadBalanceSheetRawmaterialsinventoryWorkinprocessinventoryFinishedgoodsIncomestatementSalesrevenuesCostofgoodssoldGrossprofitSellingandadministativeexpenseNetprofitUsedtoEstimatethecostofproductsEstimatethecostofgoodssoldfortheincomestatement,andinventoryforthebalancesheetQuickCheckCostandManagementAccountingWhetheracostisclassifiedasdirectorindirectwilldependon:A.thenatureofthecostobject.B.whetherthecostcanbeeconomicallytracedtothecostobject.C.whethertheorganisationisinamanufacturingorserviceindustryD.thenatureofthecostobjectANDwhetherthecostcanbeeconomicallytracedtothecostobject.QuickCheckCostandManagementAccountingWhichofthefollowingcostsofamanufacturedproductisaperiodcost?A.DirectmaterialB.ManufacturingoverheadC.IndirectmaterialD.SalescommissionSummary:CostandManagementAccountingBasisofclassificationCostclassificationsUsedto:BehaviourVariableFixedPlan(budget)costsControlcostsMakedecisionsTraceabilityDirectIndirectEstimatethecostofgoodsandservicesEstimatethecostoforganisationalunitsControllabilityControllableUncontrollableMeasuremanagers’performanceControlcostsValuechainUpstream:Researchanddevelopment,Design,SupplyManufacturing/productionDownstream:Marketing,Distribution,CustomerserviceAnalysecoststructuresandidentifystrategiesMeasureperformanceControl/managecostsTimingoftheexpenseProduct:Directmaterial,Directlabour,Manufacturing