高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識(shí)點(diǎn)的解析和練習(xí)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        Functional Costs
　　1．Classification by function involves classifying costs as production/manufacturing costs,administration costs or marketing/selling and distribution costs.
　　2．Functional costs included:
　　1) Production costs are the costs which are incurred by the sequence of operations beginning with the supply of raw materials,and ending with the completion of the product ready for warehousing as a finished goods item.Packaging costs are production costs where they relate to 'primary' packing(boxes,wrappers and so on).
　　2) Administration costs are the costs of managing an organization,that is,planning and controlling its operations,but only insofar as such administration costs are not related to the production,sales,distribution or research and development functions.
　　3) Selling costs,sometimes known as marketing costs,are the costs of creating demand for products and securing firm orders from customers.
　　4) Distribution costs are the costs of the sequence of operations with the receipt of finished goods from the production department and making them ready for dispatch and ending with the reconditioning for reuse of empty containers.
　　5) Research costs are the costs of searching for new or improved products,whereas development costs are the costs incurred between the decision to produce a new or improved product and the commencement of full manufacture of the product.
　　6) Financing costs are costs incurred to finance the business such as loan interest.
　　【Question】Within the costing system of a manufacturing company the following types of expense are incurred.
　　1  Cost of oils used to lubricate production machinery
　　2  Motor vehicle licences for lorries
　　3  Depreciation of factory plant and equipment
　　4  Cost of chemicals used in the laboratory
　　5  Commission paid to sales representatives
　　6  Salary of the secretary to the finance director
　　7  Trade discount given to customers
　　8  Holiday pay of machine operatives
　　9  Salary of security guard in raw material warehouse
　　10 Fees to advertising agency
　　11 Rent of finished goods warehouse
　　12 Salary of scientist in laboratory
　　13 Insurance of the company's premises
　　14 Salary of supervisor working in the factory
　　15 Cost of typewriter ribbons in the general office
　　16 Protective clothing for machine operatives
　　Required
　　Complete the following table by placing each expense in the correct cost classification.