Ch3 Cost Classification精选.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） includes all indirect material costs, indirect wages and indirect expenses incurred in the factory from receipt of the order until its completion. Administration overhead（管理费用） is all indirect material costs, wages and expenses incurred in the direction, control and administration of an undertaking. Selling overhead（销售费用） is all indirect materials costs, wages and expenses incurred in promoting sales and retaining customers. Distribution overhead（分销费用） is all indirect material costs, wages and expense incurred in making the packed product ready for dispatch and delivering it to the customer. p41 Example: Which of the following should be classified as indirect labour?　 A Machine operators in a factory producing furniture.　 B Lawyers in a legal firm.　 C Maintenance workers in a power generation organization. 　 D Lorry drivers in a road haulage company. Example: Which one of the following would be classified as indirect labour?　 A Assembly workers on a car production line　 B Bricklayers in a house building company　 C Machinists in a factory producing clothes　 D Forklift truck drivers in the stores of an engineering company Example: 　Which one of the following groups of workers would be classified as indirect labour?　A Machinists in an organisation manufacturing clothes　B Bricklayers in a house building company　C Maintenance workers in a shoe factory　D Assembl