Classification of Costs | Types of Cost | Elements of Cost | Cost Concepts | ACCA F2 | CMA | CIA |
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- Опубліковано 18 чер 2022
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This video from Commerce Specialist explains the concept of Cost and Cost Classifications.
This video is relevant for students of CMA Part 1, ACCA F2 Management Accounting, ACCA F5, Performance Management, CIMA, CA and MBA students and also very relevant for Cost Accountants and General Accountants.
About:
Commerce Specialist is a Certified Management Accountant (CMA) from USA, is a Fellow of member of HEA UK, holds Certification in International Auditing from ACCA-UK, member of IFA UK and IPA Australia, also holds a Bachelors in Accounting, A teaching qualification of B.Ed., an MBA in Finance along with over 20 years’ experience of working in various MNCs in different sectors including Banking, NBFIs, Retail, Oil & Gas, Telecommunication, and top business schools, colleges and universities.
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#costs #typesofcosts #classificationofcosts
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why do classify direct labor as product cost it is expensed as and when the period for example a labor working in factory for assembling his wages will expensed {paid} when the period ends not when the product is sold.... please clarify
Direct labor is part of cost of goods manufactured and later goes to cost of goods sold, its not part of operating expenses.
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