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Syllabus A3. Cost classification

Syllabus A3

Cost classification 3 / 4

a) Production and non-production costs.
b) Administrative, selling, distribution and finance costs.
c) Materials, labour and overheads.
d) Valuing inventories.
e) Direct and indirect. fixed and variable, stepped fixed and semi variable costs.
f) Codes
g) Cost behaviour.
j) Cost objects, cost units and cost centres.
kl) Cost, profit, investment and revenue centres.