Direct expense: Difference between revisions
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imported>Doug Williamson (Create page. Source: P Scott, Accounting for Business 3rd Edition 2019.) |
imported>Doug Williamson (Create page. Source: P Scott, Accounting for Business 3rd Edition 2019.) |
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Latest revision as of 16:08, 10 February 2019
Cost and management accounting.
Direct production expenses are expenses that:
- Can be traced directly to production of a unit of the service or product; and
- Are neither labour nor materials.
Examples include power used to run production machinery, and any regular cleaning costs at the end of each batch of production.