1. Budget
1.1. Past
1.1.1. To check achievements of the goals
1.1.2. To make decisions based on previous positive results
1.2. Present
1.2.1. To verify current resources
1.2.2. To develop productivity actions
1.2.3. To control actions taken according to present results
1.3. Future
1.3.1. To forecast expenditures
1.4. Planning
1.4.1. Plans
1.4.2. Policies
1.4.3. Goals
1.5. Organization
1.5.1. Strategy
1.5.2. Administration
1.5.3. Operation
1.5.4. Resources
1.6. Coordination
1.6.1. Development
1.6.2. Maintenance
1.7. Direction
1.7.1. Decisions making
1.8. Control
1.8.1. Excecution
1.8.2. Achievement
2. Cost
2.1. Efforts and resources
2.1.1. Important to quantify invested resources
2.2. Historical records
2.2.1. Important to make smart decisions to benefit the enterprise
2.3. Impacts financial balance
2.4. Recoverable
3. Types of Costs
3.1. Investment costs
3.2. Sustitution or movement costs
3.3. Cost incurred
3.4. Factory and non factory costs
3.5. Total Cost
3.5.1. Production
3.5.1.1. Root materials
3.5.1.2. Wages & Salaries
3.5.2. Distribution
3.5.2.1. Customer deliveries
3.5.3. Administrative
3.5.3.1. Other associated costs
3.5.4. Financial
3.5.4.1. Interests
3.5.4.2. Payments
3.6. Unit cost of production, components
3.6.1. Direct material
3.6.2. Direct work
3.6.3. Production indirect expenditures