The idle computers therefore represent an element of waste as the expenditure did not contribute to the realization of envisaged objectives.

Indirect costs are not necessarily fixed, nor direct costs necessarily variable.

Members may use their own means of transport for carrying their own produce and even the produce of other members and get reimbursed by the co operative for trans port expenses.

Supervisory salaries are fixed unless the volume Increase is so great that additional shifts must be worked out whereupon they become variable. The definition of manufacturing cost may depend on negotiation with tax authorities.

Energy for ancillary departments Vehicle fuel costs of sales departments

The expenditure was non negotiable.

But people just haven't been able to justify the cost.

The costs are mounting.

Infrastructure Costs

Capital costs

The way we categorise costs must be relevant to the objective desired

The same cost can belong to several categories.

Case study n 1 Introduction to management accounting

Fixed overhead

Other fixed costs

Direct costs

Indirect costs

Transport Other

All means to let the market know about the products.

Syria further asserts that these pollutants, combined with the presence of organics (particularly phthalic esters, n paraffins and alkyl IPA) in the external patinas, are evidence of pollution caused by burning oil and, therefore, probably a consequence of Iraq's invasion and occupation of Kuwait.

The sacrifices which had been made and the political costs incurred thus far would all have been in vain.

The schisms within the ruling coalition could be overcome if Berlusconi had the strength to distribute the costs and benefits of reform among its member parties. But Berlusconi's leadership is based on his skill as a communicator (which declines as expectations go unfulfilled) more than on his skill as a mediator among squabbling allies.

The schisms within the ruling coalition could be overcome if Berlusconi had the strength to distribute the costs and benefits of reform among its member parties.

Expenses (before tax) Revenues

It was noted that that human losses in disasters would decrease as a result of better early warning and evacuation systems.

Indirect costs are not directly linked to cost objects

Task Execution

Email

Modify resources

Finished early

Started early

II. Direct Cost

Total direct costs

Their involvement reduces the cost.

Product cost information must be relevant to the decisions we want to make.

Units sold Price per unit Sales Direct materials Direct labour

Financial costs (F) Net profit before taxes (G E F)

Income Expenditure Taxes Employment costs

Sales volumes Low Costs per customer High cost

Transportation Customs Bank costs

Expected specific costs

Cash outlay 8.60.

Activities undertaken by the Secretariat and expenditures incurred in 2003

Activities undertaken by the Secretariat and expenditures incurred in 2004

Furthermore, Iraq contends that Iran has not proved that the smoke plume caused any loss of medicinal plants, and that parallel causes of damage were not considered.