Direct costs of a cost object

Direct costs of a cost object is costs related to the particular cost object that can be traced to that object in an economically feasible (cost-effective) way.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Direct costs of a cost object. Costs related to the particular cost object that can be traced to that object in an economically feasible (cost-effective) way.