Direct Costs Definition | Becker
Accounting Dictionary
Direct Costs
Direct costs are costs that can be identified with or traced to a given cost object in an economical manner. Direct costs are usually relevant to a costing decision. Variable costs are generally direct costs. See also indirect costs and cost object and variable costs and fixed costs.
Related Terms:
Indirect Costs [BAR]Cost Object [BAR]Variable Costs [BAR]Fixed Costs [BAR]Back to Dictionary