按各类企业的经营目标不同，可以将企业成本划分为生产性成本和服务性成本两

According to the different business objectives of various types of enterprises, enterprise costs can be divided into two categories: production costs and service costs; according to the relationship with specific objects, they can be divided into direct costs and indirect costs; according to their dependence on business volume The relationship can be divided into three types: variable cost, fixed cost and mixed cost; according to the role of cost in economic work, enterprise cost can be divided into two categories: financial cost and management cost.

Depending on the business objectives of various types of enterprises, the cost of enterprises can be divided into two categories: productive cost and service cost, direct cost and indirect cost according to the relationship with specific objects, and variable cost, fixed cost and mixed cost according to its dependence with the volume of business, and financial cost and management cost according to the role of cost in economic work.

According to the different business objectives of all kinds of enterprises, the enterprise cost can be divided into two categories: production cost and service cost; according to the relationship with specific objects, it can be divided into direct cost and indirect cost; according to the dependency relationship with business volume, it can be divided into three categories: variable cost, fixed cost and mixed cost; According to the function of cost in economic work, enterprise cost can be divided into financial cost and management cost.