Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 47

Most companies incur costs for human resources, marketing, lawyers, accountants (hey, that’s good!), and other experts. The costs might be salary and benefits for experts inside your company. You also might pay outside experts to perform the work.

Most companies incur costs for insurance, utilities, supplies, and depreciation expense on assets. So keep in mind that there are costs that apply to companies of all types. These costs are indirect costs. You can’t trace them directly to a product or service.

Salespeople are often paid a salary plus a commission based on sales. The cost of a salesperson’s commission is normally traced to the product as a direct cost.