| 单词 | cost classification |
| 释义 | cost classification cost classification The process of grouping expenditure according to common characteristics. Costs are initially divided into capital expenditure and revenue expenditure. In a production organization the revenue expenditure is classified sequentially to enable a product cost to build up in the order in which these costs tend to be incurred. Revenue costs would normally include: • direct material, • direct labour, • direct expenses, • production overheads, • administration overheads, • selling overheads, • distribution overheads, • research overheads. |
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