LOS COSTOS (THE COSTS)

1. CLASIFICACION (CLASSIFICATION)

1.1. DIRECTOS (DIRECT)

1.1.1. MATERIA PRIMA DIRECTA (DIRECT RAW MATERIAL)

1.1.2. MANO DE OBRA DIRECTA (DIRECT LABOR)

1.2. INDIRECTOS (INDIRECT)

1.2.1. NO IDENTIFICABLES ( UNIDENTIFIABLE)

2. ELEMENTOS (ELEMENTS)

2.1. MATERIA PRIMA (RAW MATERIAL)

2.1.1. TRANSFORMACION MATERIALES (MATERIALS TRANSFORMATION)

2.2. MANO DE OBRA (WORKFORCE)

2.2.1. ESFUERZO FISICO (PHYSICAL EFFORT)

2.3. COSTOS INDIRECTOS DE FABRICACION (INDIRECT MANUFACTURING COSTS)

2.3.1. DIFERENTE A MATERIA PRIMA ( DIFFERENT FROM RAW MATERIAL)

3. COMPORTAMIENTO (BEHAVIOUR)

3.1. FIJOS (FIXED)

3.1.1. CONSTANTES (CONSTANTS)

3.2. VARIABLES (VARIABLES)

3.2.1. FLUCTUAN (FLUCTUATE)