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...
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...
cost of factory supplies and small costs incurred in providing a service. 这里强调的主要是"small"...
whereas indirect cost can not.举个例子direct cost就比如cost of raw material for production，你可以...
Managerial accounting is the art of planning, decision making, and controlling in business and the cost object helps us assign cost
This guide provides definitions and examples of direct and indirect expenses while explaining what distinguishes them and why they matter. What is a direct cost? Direct costs are expenses with clear ties to a specific cost object, like a product, service, project, or department. For example, di...
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...
A direct cost can be traced to the cost object, which can be a service, product, or department. Direct costs examples include direct labor and direct materials. Although direct costs are typically variable costs, they can also be fixed costs. Rent for a factory, for example, could be tied...
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...
period. Direct costs = expenses directly related to the production activities as production costs, salaries for employees work in the manufactories, energy consumption for production etc. Indirect costs = the all others expenses for current production period excludes the direct costs.