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Cost Concepts
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COST CONCEPTS- how many types of cost are their

COST CONCEPTS- how many types of cost are their

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  • 1.
    • Historical costs
    • Future costs
    • Period costs
    • Prime costs
    • Direct costs
    • Indirect costs
    • Opportunity costs
    • Imputed costs
    • Programmed costs
    • Joint cost
  • 2.
    • Sunk cost
    • Discretionary cost
    • Out of pocket cost
    • Differential cost
    • Conversion cost
    • Committed costs
    • Cost per unit and cost center