1. manufacturing cost: manufacturing cost involves expenses directly related to product production, such as raw materials, direct labor and manufacturing costs. These costs are usually directly included in the product cost, because they can be directly traced back to the specific product production process.
2. Period expenses: Period expenses are expenses that occur in a certain period and are not directly related to production and business activities. For example, administrative expenses may include salaries of administrative personnel, office supplies, etc. Sales expenses may include freight, advertising fees and salaries of sales personnel; Financial expenses may include interest expenses and exchange gains and losses.
Enterprise cost management is based on the overall development strategy of enterprises. The primary task of enterprise cost management is to pay attention to the space, process and performance of cost strategy, which can be expressed as "how to organize cost management under different strategic choices". That is to say, cost information runs through the whole cycle of strategic management, and long-term competitive advantage is sought through comprehensive understanding, control and improvement of company cost structure and cost behavior. Integrate the internal structure and external environment of the enterprise.