Direct production cost: Difference between revisions
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imported>Doug Williamson (Create page. Source: P Scott, Accounting for Business 2nd Edition 2016.) |
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Revision as of 16:02, 10 February 2019
Cost and management accounting.
Direct production costs are normally defined to include:
- Direct labour costs;
- Direct material costs; and
- Direct expenses.
Total direct production costs per unit are sometimes known as prime cost.
