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...
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...
还有就是直接投入服务的人工工资，比如说审计● other - costs such as the cost of developing a one...
whereas indirect cost can not.举个例子direct cost就比如cost of raw material for production，你可以...
Direct cost examples for small businesses Depending on your industry, you may haveassets and expensesdirectly related to producing goods or services. Consider these examples of direct costs: Dedicated salaries, wages, or fees (direct labor)to create goods or services, including paying assembly line ...
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...
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...
Below is the top 6 difference between Direct cost and Indirect Cost Key Differences Both are part of the total costs; let us discuss some of the major differences: A direct cost is a specialized cost that only uses variable costs to make decisions. It does not considerfixed costs, which ar...