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Direct Cost
Direct Cost
Thinking of manufacturing cost in terms of the form, it is classified into Direct Cost and Overhead Cost. Direct Cost refers to a cost, about which it is possible to measure how much an individual product was consumed. It can be divided into Direct Material Cost, Direct Labor Cost, and Direct Expense.
Related term: Cost Structure
Thinking of manufacturing cost in terms of the form, it is classified into Direct Cost and Overhead Cost. Direct Cost refers to a cost, about which it is possible to measure how much an individual product was consumed. It can be divided into Direct Material Cost, Direct Labor Cost, and Direct Expense.
Related term: Cost Structure
Reference：JIT Business Research Mr. Hirano Hiroyuki