Learning outcomes
By the end of this course you will be able to:
- describe how fixed, variable, stepped fixed and semi-variable costs behave and interpret cost-behaviour graphs
- explain why classifying costs as direct or indirect supports planning and decisions, and why organisations must know the costs of products, processes and services
- distinguish cost objects, units and centres, and outline production costs: materials, labour and overheads
- explain non-production costs, apply environmental management accounting and analyse environmental cost impacts.
OpenLearn - Fundamentals of cost accounting and environmental management accounting 
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