Biaya yang merupakan hasil dari keputusan manajemen secara berkala yang berubah pada saat kondisi berubah, disebut:
Controllable cost
Committed cost
Discretionary cost
Differential cost
Pembahasan
Chapter 16 Page 485[1]:
cost classification by description
Direct cost = cost that is physically traceable to a single cost object
Indirect cost = cost that is not physically traceable to any single cost object
Controllable cost = Cost over which one individual has power and influence
Non controllable cost = cost over which one individual does not have power and influence
Differential cost = future cost that changes as a result of a future decision
Sunk cost= past cost that does not change as a result of a future decision
Committed cost = cost that result from a prior management decision that cannot be change quickly
Discretionary cost = cost that result from periodic management decision that change as condition change
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
