RE: 11-02-2026 - Management Control Systems - Cost Classification [EN]-[IT]
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Wow thank you so much for actually sharing this. So much I was really able to learn here
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Hi Sammy, thanks for your kind words. We can summarize the content of the post in the following lines. Cost classification is the process of dividing company costs into homogeneous categories (fixed/variable, direct/indirect, etc.) to allow for a better understanding of economic phenomena and support more accurate management decisions. It is a central part of cost accounting and cost management systems.
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