Understanding cost classifications
I'm gathering insights on whether social charges and severance costs are either direct or indirect, fixed or variable, and examining their connection to employee payroll taxes and social security contributions.
Assessing cost roles
Social charges and severance costs are pivotal in determining whether they are direct or indirect, and fixed or variable, based on their connection to the production process and employee wages.
Determining cost relevance
Social charges and TFR are typically seen as variable costs related to labor. Their classification as direct or indirect depends on whether the labor is direct or indirect.
Determining cost categorization
TFR and social charges are typically categorized as variable costs, dependent on the number of employees and hours worked, often considered semi-variable or partly fixed in managerial accounting.
Determining cost status
Social charges and TFR are typically seen as variable costs tied to production labor, but they can be classified as direct if attributed to direct production labor.
Thought about oneri sociali e TFR per 13 secondi