direct cost

direct cost
учет, преим. мн. прямые затраты [издержки\] (затраты, непосредственно связанные с осуществлением проекта (напр., с производством продукции): расходы на материалы, зарплату производственным работникам и другие затраты, которые можно напрямую отнести на себестоимость продукции)

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прямые затраты (расходы): расходы на материалы, зарплату и др., которые могут быть отнесены непосредственно на определенное количество произведенной продукции, на подразделение компании; см. direct expense.
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переменная затрата
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Бухгалтерия и аудит
прямые затраты
затраты, отождествленные с конкретной продукцией

Англо-русский экономический словарь.

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Смотреть что такое "direct cost" в других словарях:

  • 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 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

  • 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 — 1. An alternative term for Variable cost. 2. Costs directly attributable to the manufacture of a specific product …   Auditor's dictionary

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

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… …   Big dictionary of business and management

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