1. Direct cost，又叫Prime cost可直接回溯到具体某一批次的商品和劳务
1.1. Direct material cost
1.1.1. Component parts
1.1.2. Part-finished work
1.1.3. Primary packing material
1.2. Direct labor cost-direct WAGE注意只有wage. ,包括加班正常wage.Super啊bonus啊加班premium啊什么的一般都归入indirect cost
1.2.1. Workers engaged in altering the condition or composition of the product
1.2.2. Inspectors,analysts and testers specifically required for such production
1.2.3. Firemen,shop clerks and anyone else whose wages are SPECIFICALLY IDENTIFIED
1.3. Other direct/chargeable expense
1.3.1. The hire of tools or equipments for a PARTICULAR JOB
1.3.2. MAINTENANCE COSTS of tools,fixtures and so on
2. Indirect cost or OVERHEAD不可直推,eg supervisor’s wage,cleaning materials and building insurance
2.1. Production Overhead
2.1.1. Indirect materials
2.1.2. Indirect labor , eg wages of non-productive personnel in the production department
2.1.3. Other indirect expense
2.1.3.1. Rent,rates, and insurance of a factory
2.1.3.2. Depreciation,fuel,power,maintenance of plant,machinery and buildings
2.2. Administration overhead
2.2.1. Indirect materials
2.2.2. Indirect labor.eg office salaries,including salaries of directors,secretaries and accountants.
2.2.3. Other indirect expense.eg Depreciation of office buildings and equipment ;rent,rates,insurance,lighting,cleaning,telephone charges and so on
2.3. Selling overhead-promoting sales and retain customers
2.3.1. Printing and stationery,such as catalogues and price lists
2.3.2. Salaries and commission of salespeople,representatives and sales department staff
2.3.3. Advertising and sales promotion,market research
2.3.4. Rent, rates and insurance of sales offices and showrooms,BAD DEBTS and so on.
2.4. Distribution overhead-making the packed product ready for despatch and delivering it to the customer.
2.4.1. Cost of packing cases
2.4.2. Wages of packers,drivers and despatch clerks
2.4.3. Insurance charges,rent, rates,depreciation of warehouses and so on.