Direct production cost: Difference between revisions
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imported>Doug Williamson (Create page. Source: P Scott, Accounting for Business 2nd Edition 2016.) |
imported>Doug Williamson (Add links.) |
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* [[Indirect costs]] | * [[Indirect costs]] | ||
* [[Management accounting]] | * [[Management accounting]] | ||
* [[Period costs]] | |||
* [[Production overheads]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Revision as of 16:10, 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.
