Period costs
Period costs are those costs that are expensed in the period in which they are incurred. They include all non-manufacturing accounting costs incurred to sell the product, e.g. administration, distribution, warehousing and selling.
Variables: All costs expensed in the period in which they are incurred.
Calculation: Sum of the period costs
Measured as: Value ($/€),
Interpretation of results: Lower is better


