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Manufacturing costs
Categorizing Manufacturing Expenses for Cost Analysis
December 14, 2023
How are manufacturing costs classified in cost accounting?
Manufacturing costs in cost accounting are typically classified into three categories: direct materials, direct labor, and manufacturing overhead. Direct materials are the raw materials directly used in production, direct labor refers to the labor directly involved in manufacturing, and manufacturing overhead encompasses all other production costs like utilities, rent, and indirect labor.
Tags : Manufacturing Costs , Cost Classification , Cost AnalysisWhy Did the US Impose Tariffs on Steel and Aluminum?
October 15, 2025
Steel and Aluminum Tariffs During the Trade War
Examine the effects of steel and aluminum tariffs imposed during the US–China trade war. This analysis covers how metal tariffs affected production costs, global pricing, and the broader industrial response to international trade restrictions.
Tags : Steel Tariffs , Aluminum Tariffs , Manufacturing Costs