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प्रश्न
Distinguish between direct costs and indirect costs.
Give difference between Direct Cost and Indirect Cost.
उत्तर
Basis of Comparison | Direct Cost | Indirect Cost |
Meaning: | The costs which are directly attributable to a particular cost unit or cost centre. | The costs which are not directly attributable to a particular cost unit or cost centre. |
Benefits: | Specific projects | Multiple projects |
Aggregate: | When all the direct costs are taken together they are known as prime costs. | Total of all the indirect costs is called as overheads or on cost. |
Traceable: | Yes | No |
Classification: | Direct material, direct labour, direct expenses. | Indirect material, indirect labour indirect expenses. |
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