Page 27 - BA2 Integrated Workbook STUDENT 2018
P. 27

Cost identification and classification




               Composite cost units

                                In service industries cost units are usually intangible and they are
                                often made up of two or more parts. These are known as composite
                                cost units.


               Examples of composite cost units:

                     Sector/activity                        Cost unit
                           ion                                  ion

                          Hotel


                        Courier




                     Bus company
















































                                                                                                       21
   22   23   24   25   26   27   28   29   30   31   32