Which criteria are commonly used to classify costs in Controlling (CO)?

In the context of SAP Controlling (CO), costs are commonly classified based on several criteria that are critical for effective cost management and reporting. The correct classification criteria—cost behavior, function, and nature—provide a structured approach to analyze and control costs.

Cost behavior refers to how costs change in relation to changes in business activity levels. This categorization into fixed, variable, and semi-variable costs is essential for budgeting and forecasting, as it helps organizations understand how costs will behave under different levels of production or sales.

Cost function differentiates costs based on the role they play in the organization, such as production costs, administrative costs, and selling costs. This classification aids in understanding which areas of the business incur costs, enabling better management and analysis of profitability.

Cost nature refers to the type of cost incurred, such as labor costs, material costs, or overheads. This categorization allows organizations to analyze their cost structure and make informed decisions about cost optimization and resource allocation.

The other options, while they may hold significance in different business contexts, do not specifically pertain to the classification of costs in the framework of SAP Controlling. Employee performance metrics, gender and diversity metrics, and customer satisfaction levels focus on different aspects of business performance and are not used