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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Costing
Sir what are post manufacturing costs?
Are dismantling costs or disposal cost
Included in post manufacturing costs?
‘Post’ means ‘after’, so post manufacturing costs are costs incurred after the product has been made (such as selling and distribution costs).
Dismantling and disposal costs are both post manufacturing, but that does not mean they are therefore irrelevant – it depends on what the question is about (for example, they are still relevant in life-cycle costing).
