Ch3 Cost Classification.pptVIP

Ch3 Cost Classification 成本分类 Topic list Product cost Cost classification Cost codes Cost units, cost objects and responsibility centers Topic1 Product cost Topic2 Cost Classification 直接成本 间接成本 1.1 直接成本和间接成本 A direct cost（直接成本）is a cost that can be traced in full to the product, service, or department that is being costed. An indirect cost（间接成本） or overhead（费用） is a cost that is incurred in the course of making a product, providing a service or running a department, but which cannot be traced directly and in full to the product, service or department. Materials Production overhead（制造费用） in