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البداية عناصر التكاليف ومفاهيم التكاليف.. ان شاء الله.
Classifications of Costs
The different costs that a company incurs can be classified in different ways. These different terms and classifications are important because they will be the basis for a number of other topics that will be discussed later.
uThese terms may be tested directly (simple definition or classification) or indirectly (as part of a larger question)
Costs Based on the Level of Production
uFixed Costs – do not change as the level of production changes (example – rent
vTotal fixed costs do not change, but the fixed cost per unit decreases as production increases.
uVariable Costs – change as the level of production changes (example – labor)
vTotal variable costs will change, but the variable cost per unit will not change as production increases.
uMixed Costs – have a component that is fixed and a component that is variable (example – telephone)
Fixed Costs, Additional Information
uTechnically, the definition of a fixed cost is a cost that does not change as production level changes, over the relevant range.
vTherefore, the relevant range is the level of production in which fixed costs do not change.
vExample, factory rent is a fixed cost as long as the production level is within the capacity of the factory. Once production exceeds the capacity of the factory, the rent cost will need to be increased in order to cover increased production.
.As we will cover, in most situations, fixed costs are not relevant in the decision making process because they do not change between alternatives
Product, or Production, Costs
Product costs are the costs of producing the product.
.The costs treated as product costs are going to be inventoried and carried on the balance sheet until sold
uProduct costs include (with examples):
vDirect labor (assembly line labor)
vDirect materials (components of the product)
vManufacturing overhead
Indirect labor (maintenance costs)
Indirect materials (glues and nails)
Overhead costs(rent, electricity, utilities)
Classifications of Product Costs
uPrime costs include direct materials and direct labor.
uManufacturing costs include prime costs and manufacturing costs applied.
uConversion costs are manufacturing overhead and direct labor
vConversion costs are the costs that are required to convert the materials into the finished product.
Period Costs
uPeriod costs are costs that are expensed as they are incurred.
These are costs that are not part of the production process.
uExamples include: general and administrative, legal fees, marketing, accounting department…
uIt is also possible that a company may choose to allocate their period costs to the production departments and from there the costs are allocated to the units produced.
vThis is covered in the topic Service Cost Allocation
Other Costs
uOpportunity costs are the lost revenues that are lost because a different option was selected.
uCarrying costs are the costs of carrying a unit of inventory.
uSunk costs are costs that have already been spent. Because they have already been spent, they are not relevant to the decision making process.
uCommitted costs are costs that have not yet been spent, but have been promised to be spent (example – future lease payments that are owed under an existing contract).
uMarginal costs are the costs necessary to produce one more unit
uDiscretionary costs are costs that do not need to be spent in the short-term and there will be no negative impact on the company. If they are not spent in the long-term, however, the company may face detrimental results. Training and advertising are often classified as discretionary costs.
uEngineered costs are costs that have a direct relationship between the activity base and the incurring of costs.
uImputed costs are costs that are not actually paid, but are necessary for decision making (interest is often imputed in decision making, even when it is not actually paid).
To Be Continued
01-13-2010, 05:47 AM
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