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The nature of the cost, such as those that can be identified for materials, labour and expenses, and those for materials that can be divided into the different types of raw materials, maintenance materials, cleaning materials, etc.
The function of costs, such as production costs, administration costs, selling and distribution costs.
Whether they are product costs, which can be identified with the cost unit and are part of the value of inventory, or period costs, such as selling costs and administrative expenses, which are deducted as expenses in the current period.
Whether they are direct costs, which can be identified with a specific cost unit, or indirect costs, which cannot be identified with a specific cost unit, although they may be traced directly to a particular cost centre.
The behaviour of the cost and whether they are variable costs, which in total change in proportion with the level of production activity or fixed costs, which are not changed by fluctuations in production levels.
