For example, the salary of a supervisor for a month who has only supervised the construction of a single building is a direct fixed cost incurred on the building.Examples: Cost of gravel, sand, cement and wages incurred on production of concrete....
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...
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...
Ask a question Our experts can answer your tough homework and study questions. Ask a question Search AnswersLearn more about this topic: Direct Cost | Formula, Types & Examples from Chapter 12 / Lesson 1 42K Explore direct costs. Learn the definition of a direct cos...
Learn about indirect labor. Discover what indirect labor is by reviewing examples, and read about indirect labor costs. See how direct and indirect...
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 firms, ...
Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback. They were supposed to begin indirect talks over the second phase last week, including negotiating an end to the war, the release of the remaining living hostages and the withdrawal ...
•Directcostsare“thosecoststhatcanbeidentified specificallywithaparticularsponsoredproject,an instructionalactivityoranyotherinstitutionalactivity, orthatcanbedirectlyassignedtoactivitiesrelatively easilywithahighdegreeofaccuracy.”(OMBCircular A-21,SectionD.1.) 4 ExamplesofDirectCosts •Salaries,wages,andfringe...
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...
tender. 有时产品不是流水线型的，通常有一次性的产品或服务，此时的cost也被包括在direct cost，比如...