Значение слова "DIRECT COST" найдено в 5 источниках

DIRECT COST

найдено в "Англо-русском экономическом словаре"

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)

Syn:

direct expense

Ant:

direct cost center, direct cost centre, direct cost of sales, direct cost pricing, traceable cost, cost classification, cost apportionment

See:

direct cost center, direct cost centre, direct cost of sales, direct cost pricing, traceable cost, cost classification, cost apportionment

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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

найдено в "Financial and business terms"

direct cost: translation

direct cost direct cost ➔ cost¹

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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 company makes a particular product or provides a particular service: »Direct costs do not include rent or liability insurance.

→ Compare INDIRECT COST(Cf. ↑indirect cost)

найдено в "Investment dictionary"

Direct Cost: translation

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, are more difficult to assign to a specific product, and therefore are considered indirect costs.

For example, the cost of meat in a hamburger can be attributed directly to the cost of manufacturing that product, as could the cost of packaging materials and preservatives. These are considered variable costs that are inconsistent and change amounts often. An indirect cost, such as the hamburger manufacturer's legal fees and staffing, is anything that is not a direct cost.

найдено в "Англо-русском словаре по экономике"

1) переменные издержки, переменные затраты

2) бухг. прямые затраты, прямые издержки

найдено в "Англо-русском морском словаре"

Прямые издержки

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