direct costs designate costs, which a cost objective (z. B. Product or service) individually, D. h. are directly zurechenbar. Typically the employments evaluated as direct costs are completely used , D. h. they become a component of the produced cost objective.
Apart from the view outone can ask in addition, from other points of view the question to the perspective of the cost objective whether the costs are directly zurechenbar or not. For example
- from the view of a marketing department (z. B. after Lands of the Federal Republic)
- costs, which are directly zuordenbar the selling office “Berlin”, are from their view direct costs,while the costs, which result together for several Vetriebsbüros (z. B. the marketing department in the head office), when overhead costs apply.
- from the view of a certain department of (a division)
- costs, which are directly a department zurechenbar (like z. B. the personnel expenditure of the department personnel) is department direct costs during costs,those for several departments result (like z. B. the costs of the bookkeeping of the whole house, which books everyone purchase invoices), when overhead costs would have to apply.
Depending on, who there straight whose costs lit and which it can be thus correct calculated it, with the term“Direct costs” completely different things mine.