What are the Difference Between Manufacturing and Nonmanufacturing Costs ?

A- Manufacuring costs can be classified as one of three types :
1- Direct materials are those tangible inputs to the manufacturing process that can be traced to the product .
2- Direct labor is the cost of human labor that can be traced to the product .
3- Manufacturing overhead consists of all costs of manufacturing that are not direct materials or direct labor .
B- Manufacturing costs can be grouped into :
1- Prime cost equal direct materials plus direct labor , those directly attributable to a product .
2- Conversion cost equal direct labor plus manufacturing overhead , the costs of converting raw materials into finished product .
C- Nonmanufacturing costs can be classified as :
1- Selling ( marketing ) expenses are those costs incurred in getting the product from the factory to the consumer .
2- Adminstrative expenses are those costs incurred by a company not directly related to producing or marketing the product .

manufacturing costs are costs that are related to the production of the product such as direct materials , direct labour and manufacturing overhead , while nonmanufaturing costs are costs that are not related to the production of the product

Manufacturing Costs...
are those costs which are directly involved in manufacturing of product or service.
It includes Direct Material, Direct Labour and Factory Overheads.
Non Manufacturing Costs...
are those costs which are not incurred for manufacturing of product.
It includes Selling and marketing expenses and Administration expenses.

Nonmanufacturing costs are necessary to carry on general business operations but are not part of the physical manufacturing process.
These costs are represented during a period of time and are not calculated into the cost of good sold.
Nonmanufacturing costs consist of selling expenses, including marketing and commission expenses and sales salaries and administration expenses, such as office salaries, depreciation and supplies.
The purpose of addressing these costs differently is based on the fact that they are accounted for differently when structuring the income statement and balance sheet Manufacturing businesses have costs associated with manufacturing and nonmanufacturing business functions.
These costs are directly apportioned to the direct versus indirect costs associated with producing a product.
There are three major categories of manufacturing costs consisting of direct labor, direct material, and manufacturing overhead.
Nonmanufacturing, also known as "period" costs, consists of selling and administrative expenses.
Identifying, separating and apportioning cost data provides management and outside decision makers (investors) valuable information on the company's profitability and cost control systems.

Manufacturing costs are those costs that are directly involved in manufacturing of products and services.
Examples of manufacturing costs include raw materials costs and salary of labor workers .
Non-manufacturing costs are those costs that are not incurred to manufacture a product .
Examples of such costs are salary of sales person and advertising expenses .

Manufacturing businesses have costs associated with manufacturing and nonmanufacturing business functions.
These costs are directly apportioned to the direct versus indirect costs associated with producing a product.
There are three major categories of manufacturing costs consisting of direct labor, direct material, and manufacturing overhead.
Nonmanufacturing, also known as "period" costs, consists of selling and administrative expenses.
Identifying, separating and apportioning cost data provides management and outside decision makers (investors) valuable information on the company's profitability and cost control systems.

Manufacturing Cost : These are those costs which are directly involved in manufacturing of product or service.
It includes Direct Material Direct Labour Manufacturing Overheads Non Manufacturing Cost : These are those costs which are not incurred for manufacturing of product.
It includes Selling and marketing expences Administration expences

تكلفة الانتاج هى تكلفة المواد الخام والتكلفه الغير انتاجية هى المصاريف الغير مباشره مثل تكلفة الصيانه و تكلفة الاهلاك و النقل و خلافه

The level of Manufacturing Costs are directly related with the level of production.
It consists the elements which are directly involved in the creation of product or services.
On the other hand, the Non-manufacturing costs are costs which are not directly related to production rather it is related to the administration, sales and promotion related costs.
A very clear idea of these two costs can be gained by identifying as product costs and period costs.
Product Costs are associated with any product or service and Period Costs are associated to the time.

The cost incurred for the manufacturing of a product is Called manufcturing cost...
Direct Material, Direct Labor, FOH.
Non Manufacturing cost includes Admin,Marketing,Sales,After Sales expenses.

Manufacturing cost as Direct materiak , Direct labour and Manufacturing overhead .

Non manfacturing cost as Selling and marketing expenses and Administration expenses.