Direct costs of a cost object
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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.
