- number of occurrences - fixed and variable costs,
- relation to product - direct and indirect costs,
- relation to future - opportunity and sunk costs,
- source - production, services, human resources costs,
- eligibility - qualified and unqualified costs.
- transport expenses,
- education and training,
- employee benefits,
- office expenses,
- personal and wages,
- professional services,
- bank fees, insurance, interest, dividends and other financial expenses,
- reference materials,
- repairs and maintenance,
- rent or lease,
- Sun, Y., Kamel, M. S., Wong, A. K., & Wang, Y. (2007). Cost-sensitive boosting for classification of imbalanced data. Pattern Recognition, 40(12), 3358-3378.
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