Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 31

IN THIS CHAPTER

Distinguishing between direct and indirect costs

Understanding fixed and variable costs

Comparing the costs incurred in different industries

Defining a cost driver

Recognizing inventoriable costs

This chapter provides the rules of the road for cost accounting. Use these basic terms and ideas to understand more complex topics later in the book. If you read another chapter and start to get lost, head back here and take a look at these concepts again.