direct cost

1. An alternative term for Variable cost. 2. Costs directly attributable to the manufacture of a specific product.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • direct cost — ➔ cost1 * * * direct cost UK US noun [C] (also direct expense, also first cost, also prime cost) ► ACCOUNTING the cost of the materials and the workers that are involved when a compan …   Financial and business terms

  • direct cost — noun also direct charge : a cost that may be computed and identified directly with a product, function, or activity and that usually involves expenditures for raw materials and direct labor and sometimes specific and identifiable items of… …   Useful english dictionary

  • Direct Cost — A price that can be completely attributed to the production of specific goods or services. Direct costs refer to materials, labor and expenses related to the production of a product. Other costs, such as depreciation or administrative expenses,… …   Investment dictionary

  • direct cost — tiesioginės išlaidos statusas T sritis Gynyba apibrėžtis Išlaidos, kurias lengvai galima susieti su konkrečiomis funkcijomis ar veikla, pvz.: darbo jėga, medžiagomis. atitikmenys: angl. direct cost šaltinis NATO mokymo ir pratybų finansavimo… …   Lithuanian dictionary (lietuvių žodynas)

  • direct cost — Gen Mgt, Ops a variable cost directly attributable to production. Items that are classed as direct costs include materials used, labor deployed, and marketing budget. Amounts spent will vary with output. See also indirect cost …   The ultimate business dictionary

  • direct cost — a cost that can be related directly to the production of a product or to a particular function or service. Cf. indirect cost. [1895 1900] * * * …   Universalium

  • direct cost — /daɪˌrekt kɒst/ noun a cost which can be directly related to the making of a product, i.e. its production cost …   Dictionary of banking and finance

  • direct cost — amount of money it takes to manufacture a particular product or run an operation (Accounting) …   English contemporary dictionary

  • direct cost of sales — The cost of sales, expressed as direct materials, direct labour, and direct expenses only. The direct cost of sales excludes any overhead …   Accounting dictionary

  • Прямые затраты (DIRECT COST)  — Затраты, связанные непосредственно с одним объектом учета затрат …   Словарь терминов по управленческому учету

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