One way to distinguish costs is by their nature: do they relate to production goods, wages, depreciation, etc.? Below we give an overview of the classification according to the accounting principles.
Costs can, in addition to the division by nature, also be divided by their contribution to the result. Are they directly linked to the turnover or not? Does the cost change with the quantity of goods produced or sold, or is it not affected by this?
Direct costs versus overhead