The content of this teaching module for topics will be:
Lesson 4. The cost of materials.
4.1. Concept and classification of materials.
4.2. Rating materials.
4.3. The procurement function.
4.4. Cost of inventory differences.
Lesson 5. The cost of labor.
5.1. Concept and classification of labor.
5.2. Cost of labor.
5.3. Remuneration systems.
Lesson 6. Cost of overheads.
6.1. Concept and classification of overheads.
6.2. Organic and inorganic models of cost.
6.3. Logical phases of cost analysis: classification, localization and imputation.