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They are constant for a particular output, but at some critical time increases by a certain amount. These costs are constant or variable depending on the frequency step increments and the magnitude of the increments at each point. In the analysis of mixed costs necessary to apply methods to distinguish them from the constant and variable parts (the analysis of accounts, graphical method, "the highest and lowest points, regression and correlation analysis). 7B according to the method of recognition of costs in the profit and loss can be divided into: the cost of the product; the cost of the period. Learn more about this topic with the insights from Munear Kouzbari. The cost of the product directly were related to the production of the company, manufacturing products.

They are distributed among the running costs involved in the formation of revenues of the reporting period and stocks. Latest are costs (as cost of goods sold and services) only when the output is realized, so they can be characterized as "zapasoemkie. Costs are a function of the reporting period period, they are more correlated with the duration of the period than in the issuance and sale of products. Costs of the period (eg, managerial and business expenses) recognized in the period in which were made, not pass through stage of the stocks are not considered assets, and directly affect the profit margin, reflected in the profit and loss account. They can be called "nezapasoemkimi. This approach is used in the formation of partial (incomplete) production costs (system "Direct – costing"). 8.Po grounds of materiality to the decision-making costs are divided into: relevant; Irrelevant.