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...
cost of factory supplies and small costs incurred in providing a service. 这里强调的主要是"small"...
Direct costs are fairly straightforward in determining their cost object. For example, Ford Motor Company(F)manufactures automobiles and trucks.1The steel and bolts needed for the production of a car or truck would be classified as direct costs. However, an indirect cost would be the electricity ...
这个问题由我来回答吧。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。...
Managerial accounting is the art of planning, decision making, and controlling in business and the cost object helps us assign cost
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...
间接计入成本是指生产费用发生时不能或不便于直接计入某一成本计算对象而需先按发生地点或用途加以归集待月终选择一定的分配方法进行分配后才计入有关成本计算对象的费用 直接成本与间接成本(directcostandindirectcost) 直接成本与间接成本各有两种含义。从成本与生产工艺的关系来讲,它们是指直接生产成本与间接生产成本...
Direct Costs Examples What are the cost objects in direct costs, to be specific? Here are examples of direct costs to help you better visualize what the term means: Direct Labor Costs:The hourly wages, overtime pay, and employee benefits are related directly to the particular production lines...
2) Direct cost 直接成本 1. Calculation of direct cost of variation value of projects; 工程变更价格的直接成本计算 2. On the direct cost management of the construction project; 试论施工项目直接成本管理 3. Research on relationship between direct cost and government mandated price in radical ...