Management accounting techniques break costs into two major cost classifications, product costs, which relate to manufacturing, and period costs, which are all non-manufacturing costs. Product costs ...

Cost allocation is significantly more straightforward when allocation involves direct rather than indirect costs. The object of cost allocation is to assign costs to one or more specific cost objects ...

NACUBO — Expenditure Classification UT San Antonio uses the following Functions in accordance with the functional expense classifications developed by the National Association of College and ...