留英商科笔记:acca管理会计中的直接成本与间接成本 Direct and indirect costs 直接成本(Direct costs )也叫Prime costs ,举个例子,如果生产一个手机的电池的成本是400元,那这400元就是属于这台手机的直接成本;组装一台的手机的人工成本是20元,也就是全部属于生产一台手机的成本,也叫直接成本。间接成本是为...
Examples: Cost of gravel, sand, cement and wages incurred on production of concrete.Indirect CostsCosts which cannot be accurately attributed to specific cost objects are called indirect costs. These typically benefit multiple cost objects and it is impracticable to accurately trace them to individual...
投资者通过同时买入一份看涨期权(call option)和一份看跌期权(put option),两者具有相同的执行价格和...
cost of factory supplies and small costs incurred in providing a service. 这里强调的主要是"small"...
Examples ofDirect and Indirect Costsin a sentence Direct and Indirect Costsproposed and, if successful, charged to the HHS/OASH award must meet the cost requirements of 45 C.F.R. part 75 “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards,” Subpart E...
Question: Explain direct and indirect costs are, and provide three examples of each. Difference Between Direct and Indirect Costs: In economics, costs are the amount paid or alternative foregone for choosing a particular good, service, or activity. In production, costs are incurred by...
Learn about indirect labor. Discover what indirect labor is by reviewing examples, and read about indirect labor costs. See how direct and indirect...
ExamplesofIndirectCosts •Servicesoftheaccountingstaffandresearch administrators •Salariesofpersonnelengagedinabroadrangeof departmentalsupportactivities •Costofutilitiesforabuildinghousingmultipleresearch projectsandotherfunctions •Officesupplies,postage,localtelephoneand communicationsinfrastructure •Depreciationon...
Direct Cost | Formula, Types & Examples from Chapter 12 / Lesson 1 42K Explore direct costs. Learn the definition of a direct cost and find its types. Discover various direct cost examples and understand how to find direct costs. Related...
agency cost分为direct和indirect,最简单的区分的方式就是,direct是直接的看的见的成本,这里只是举了一个例子,找外部监督的审计成本,此外公司设立内部审计部门,这些也都属于direct cost。 indirect cost就是指一些forgone profit,意为“放弃的或者丧失的利润”,比如李老师讲的股权激励,如果没有激励好其实就是错失了一...