Classification of Costs.

Jaime Alberto Lozano Cisneros
Mind Map by Jaime Alberto Lozano Cisneros, updated 12 months ago More Less
karina godoy
Created by karina godoy over 5 years ago
Jaime Alberto Lozano Cisneros
Copied by Jaime Alberto Lozano Cisneros 12 months ago
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Description

clasificación de los costos. contabilidad de costos_ Carlos Cuevas. laboratorio contable 2.

Resource summary

Classification of Costs.
  1. According to the function in the that originate.
    1. production costs.
      1. sales distribution costs.
        1. administration costs.
          1. financing costs.
          2. according to identification with a activity, department or product.
            1. direct costs.
              1. indirect costs.
              2. According to the time in which were elaborated.
                1. historical costs.
                  1. predetermined costs.
                  2. According to the time in which carry or face income.
                    1. period cost.
                      1. product cost.
                      2. According to the control that is had about your incurrence.
                        1. controllable.
                          1. not controllable.
                          2. According to its importance in making decisions.
                            1. relevant.
                              1. irrelevant.
                              2. According to behavior.
                                1. fixed.
                                  1. variables.
                                  2. According to the type of sacrifice in which it has incurred.
                                    1. disbursable.
                                      1. of opportunity.
                                        1. virtual.
                                        2. According to the change caused by increase or decrease in exercise.
                                          1. submerged.
                                            1. spreads.
                                            2. According to the impact of reality
                                              1. external failures.
                                                1. internal failures.
                                                  1. evaluation
                                                    1. prevention.
                                                    2. According to the relationship with a decreased activities.
                                                      1. inevitable cost.
                                                        1. avoidable cost
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