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Footwear Product Costing

This document is a classification of costs prepared for 5th year leather engineering students specializing in footwear. It discusses different ways to classify costs, including by nature of expense, relation to cost centers, behavior, functions, and controllability. The classifications are explained through examples and continuations of the topics.

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Muaz Yasin
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1K views42 pages

Footwear Product Costing

This document is a classification of costs prepared for 5th year leather engineering students specializing in footwear. It discusses different ways to classify costs, including by nature of expense, relation to cost centers, behavior, functions, and controllability. The classifications are explained through examples and continuations of the topics.

Uploaded by

Muaz Yasin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
  • Title Page
  • Introduction to Costing
  • Why Shoe Costing?
  • Classification of Cost
  • Cost Classification by Relation and Nature
  • Cost Behavior
  • Classification by Functions
  • Costs for Decision Making

LENG5231

Target group : 5th year leather engineering (footwear stream)

Prepared by: wendwosen E.


Conti.
Classification of cost
Classification by Nature of Expense
Conti……
Conti.
Classification by Relation to Cost Centre or Cost Unit:
Conti.
Conti.
Conti.
Conti.
Conti.
Conti.
Classification based on Behaviour
Total cost behavior with a single unit cost driver
Fixed cost and level of activity
Variable cost with level of activity
Semi variable cost and level of activity
Solution
Example 2
Conti……….Solution
Classification by Functions
Conti.
Conti.
Research & Development Costs
Classification based on Costs for Management Decision Making
Classification based on controllability

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