Period costs

Cost and management accounting.

Period costs are costs that are incurred with the passing of time, rather than with the production of services or products.

Examples include administration overheads, marketing overheads and finance overheads.

Period cost, together with Production cost, comprise total costs.

See also

• Direct costs
• Direct production cost
• Indirect costs
• Management accounting
• Overheads
• Production cost
• Production overheads