direct costs

the costs incurred, in addition to fixed costs, as a result of manufacturing a product or providing a service. Direct costs are made up of direct material, direct labour and direct manufacturing or servicing costs. Glossary of Business Terms

Financial and business terms. 2012.

Look at other dictionaries:

  • direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product …   Black's law dictionary

  • direct costs — 1) Product costs that can be directly traced to a product or cost unit They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of… …   Big dictionary of business and management

  • direct costs — 1) Product costs that can be directly traced to a product or cost unit. They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of …   Accounting dictionary

  • Direct Costs — 1. Ursprüngliche, auch heutige amerikanische und englische Bezeichnung für direkt erfasste ⇡ Einzelkosten. 2. Im ⇡ Direct Costing übliche Bezeichnung der „direkt zum Ausstoß proportionalen Kosten“, gleichbedeutend mit ⇡ variablen Kosten in Bezug… …   Lexikon der Economics

  • direct costs of a project — tiesioginės projekto išlaidos statusas Aprobuotas sritis Europos Sąjungos finansų politika apibrėžtis Tiesiogiai projekto veikloms įgyvendinti būtinos išlaidos, kai tiesioginį projekto veiklų ir jų išlaidų ryšį įmanoma aiškiai parodyti.… …   Lithuanian dictionary (lietuvių žodynas)

  • direct costs of an operation — tiesioginės projekto išlaidos statusas Aprobuotas sritis Europos Sąjungos finansų politika apibrėžtis Tiesiogiai projekto veikloms įgyvendinti būtinos išlaidos, kai tiesioginį projekto veiklų ir jų išlaidų ryšį įmanoma aiškiai parodyti.… …   Lithuanian dictionary (lietuvių žodynas)

  • direct costs of financial distress — Costs such as fees or penalties incurred as a result of bankruptcy or liquidation proceedings. Bloomberg Financial Dictionary …   Financial and business terms

  • direct — di·rect 1 vt 1: to order with authority the testator direct ed that the car go to his niece 2: to order entry of (a verdict) without jury consideration the court direct ed a verdict in favor of the defendant 3: to act …   Law dictionary

  • 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 — 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

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