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direct cost

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A cost that can be traced to a cost object. For example, the flour used in baking bread is a direct cost of a bakery’s bread.

The wages and salaries of the employees working exclusively in a manufacturer’s maintenance department are direct costs of the maintenance department. (However, these costs are indirect product costs, since they will need to be allocated to the products manufactured.)

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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