(Askeri) ESAS MALİYET, DİREKT MALİYET, DOĞRUDAN (DOLAYSIZ) MALİYET: İptidai madde ve işçi maliyetleri, istihsalin genel hacmine göre değişen maliyet. DIRECT CREDITS (CREDIT WITH CONFESSIONAL TERMS): GÜVENCELİ KREDİ
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Definition of direct labour cost in English English dictionary
Costs that are wholly attributable to the service in question, for example, the services of professional and paraprofessional personnel, equipment, and materials
A cost that is incurred for, and can be traced in full to a product, service, cost centre or department This is an allocated cost Direct costs are direct materials, direct wages and direct expenses See also indirect cost
(DoDD 5040 2) Any item of cost (or the aggregate thereof) that may be identified specifically with any objective, such as a product, service, program, function, or project; usually, but not necessarily, limited to items of material and labor The distinction between direct and indirect costs is often arbitrary or is based upon convenience and cost accounting simplicity without sacrifice of reasonable accuracy in overall costs of specific objectives
A cost which can be allocated in full to a product, service, customer, cost centre or business activity A group of staff dedicated to developing a Customer application is an example
An object class cost (e g , labor, services, materials and supplies) that is incurred exclusively for a particular function, mode and type of service {Federal Transit Administration} Direct costs are the costs incurred ... Indirect costs are costs incurred in prevention and enforcement
a cost which is identifiable directly with a particular activity, service, or product of the program experiencing the costs These costs do not include the allocation of costs to a cost center which are not specifically attributable to that activity, service or product For example, in the case of a surgery, the cost of the sutures would be a direct cost, the cost of the lighting used in the surgical suite would not be a direct cost
Also called variable costs They vary with the level of sales as opposed to fixed costs which do not go up and down with sales For example, if you delivery the products you sell, delivery expenses (variable costs) will go up as sales go up Building rent and insurance (fixed costs) on the other hand, do not fluctuate with sales
The variable cost of goods or services produced and sold Normally, the Cost of Goods Sold, including direct labor, materials and any direct overhead incurred in producing the goods and services
A cost that is directly attributable to a specific product or service Some examples are labor hours or materials consumed in the production of an output
A cost which can be traced to or identified as part of the cost of a specific product or service or of a department or operating unit, as distinguished from overhead and other indirect costs which must be prorated among several products or services, departments, or operating units
any expense that a company incurs from the inception phase of a product or service to the distribution phase; such as raw materials, transportation costs and labor used to manufacture the product
Out-of-pocket expenditures made in conjunction with a project, e g for labor, materials, land, fees as distinguished from overhead, administration, profit, etc