Cost Categories

Liz Barraclough
Mind Map by Liz Barraclough, updated more than 1 year ago
Liz Barraclough
Created by Liz Barraclough about 5 years ago
53
1

Description

different costs and ways of categorizing them for AAT 3 Costs and Revenues unit

Resource summary

Cost Categories
1 Element
1.1 Materials
1.2 Labour
1.3 Overheads
2 Function
2.1 Production
2.2 Non-production
3 Nature
3.1 Direct
3.2 Indirect
4 Behaviour
4.1 Fixed
4.2 Variable
4.3 Stepped Fixed
4.4 Semi-Variable
5 Monetary Value
5.1 Capital
5.2 Revenue
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