Alright, so let's try to bring some order into this. :)
You first have to understand that there are different ways to classify costs. These can then be layered on top of each other using a matrix or similar if this is considered sensible.
At the highest level, there are
- Operational costs
- Costs of capital (usually interest payments)
- Investments
You are mostly talking about Operational Costs. Depending on the criterion used, there are at least 4 possible categories for subdivision:
- Contingent on the behavior of costs in the event of fluctuations in production, there are
- Fixed Costs
- Variable Costs
- Depending on the type of production factors consumed, a distinction is made between
- Personnel costs
- Operating costs
- Material costs
- According to the functional area in the value chain, there are
- Procurement costs
- Warehousing/storage costs
- Manufacturing costs
- Administrative expenses
- Direct sales & distribution expenses
- Aftersales expenses
- Other costs (such as marketing)
- Depending on how costs are attributed to the products or services, a distinction can be made between
A couple of important points:
- Production costs usually cover all costs that can be attributed to the production of produced goods (but interestingly, they are not always direct costs, since material overheads and production overheads can also be included!). This would include the three cost types procurement costs, storage costs and manufacturing costs in the breakdown by functional areas (as mentioned, if directly attributable to the product).
- Overhead costs and are usually fixed.
- Investments are not operational costs and should therefore be separated from the above consideration
Cheers, Sidi
(editiert)
