doğrudan maliyet

listen to the pronunciation of doğrudan maliyet
Турецкий язык - Английский Язык
(Askeri,Politika, Siyaset) direct cost
Costs that are wholly attributable to the service in question, for example, the services of professional and paraprofessional personnel, equipment, and materials
the sum of direct material costs and direct labor costs
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
Variable material and labor costs that can be directly traced and allocated to a specific unit of production
The monetary value of a resource provided to deliver medical or social services as part of the management of the disease or disorder under therapy
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
Cost of direct material and direct labor incurred in producing a product
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
Costs for equipment, personnel, travel, and other expenses necessary to carry out a research project
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
A cost that can be traced to a particular department or other subunit of an organization
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
Expense directly related to a costing unit, such as a department or a product
Costs that can be identified specifically with a particular cost objective
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
Cost that varies in direct proportion to production and is attributable to a specific factor of production (26)
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 specifically allocated to a cost unit (product), say for example, any raw materials used or labour expended
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