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...
Sometimes it is possible for a cost to be a direct cost for one cost object and an indirect cost for another object. For example, if my object is the marketing department, costs associated with marketing salaries are a direct cost, which is easy to assign to the marketing...
A direct cost is a price that can be directly tied to the production of specific goods or services. A direct cost can be traced to the cost object, which can be a service, product, or department. Direct and indirect costs are the two major types of expenses or costs that companies can...
indirect labour- costs of productive labour time not spent directly on making the product, and ...
所有直接员工的正常工资属直接成本。加班部分：基本部分属直接成本，津贴属间接。间接员工的所有工资，无论...
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...
(OMBCircularA-21,SectionE.1)6ExamplesofIndirectCosts•Servicesoftheaccountingstaffandresearchadministrators•Salariesofpersonnelengagedinabroadrangeofdepartmentalsupportactivities•Costofutilitiesforabuildinghousingmultipleresearchprojectsandotherfunctions•Officesupplies,postage,localtelephoneandcommunications...
This article will outline the differences between direct vs indirect costs, detailed examples, and put your understanding to the test by the end of the article. First, What is a Cost Structure? The term “cost structure” describes the different kinds of expenses that a firm faces. It is ty...
4) Indirect cost 间接成本 1. The key factor caused the problems is that the higher educational institutions and their faculty can t finance the huge indirect costs among the Total Cost of Owner(TCO). 高校科学仪器设备共享困难是高校科学仪器设备管理中诸多问题的根源,科学仪器设备总拥有成本中的...