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Cost Classification - Coggle Diagram
Cost Classification
Based on Elements
Labour
Expenses
Material
Based On Behaviour
Variable
Fixed
Semi variable
Based on Normality
Abnormal Cost
Normal Cost
Based On Nature
Indirect Cost
Direct Cost
Based on Time Period
Predetermined Cost
Historical Cost
Based on Controllability
Non- Controllable
Controllable
Based on Function
Administration Cost
Selling and Distribution Cost
Production/
Manufacturing Cost
Research and Development
Based on Decision Making
Budgetary Cost
Opportunity Cost
Marginal Cost
Imputed Cost
Standard Cost
Sunk Cost