Abstract
An introductory exercise in cost accounting which helps students to view the elements of costs from three different perspectives: 1) on a functional basis? manufacturing, selling, administration, research and development, etc; 2) on a traceability basis? direct versus indirect; and 3) on a behavioural basis? fixed versus variable. It is presented in an increasing degree of complexity.
Additional Information
| Product Type | Case |
|---|---|
| Reference No. | F&A0377 |
| Title | Cost Classification Exercise |
| Pages | 3 |
| Published on | Jan 1, 1986 |
| Authors | Balakrishnan, K; |
| Area | Finance and Accounting (F&A) |
| Discipline | Accounting, Marketing, Organizational Behaviour, Strategic Management |
| Sector | Miscellaneous |
| Country | India |
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