日本語 English 中文

MRP glossary TOP > Cost Control > Direct Expense

Direct Expense

Direct Expense

The expense which is included in the direct cost of manufacturing cost, and is dilectly imposed as manufacturing cost of a specific product is called Direct Expense. But most of manufacturing cost are indirect cost, and thus subcontract processing cost, engineering cost, and other cost may be handled as direct expense.


Related term: Direct Cost

Reference:JIT Business Research Mr. Hirano Hiroyuki

Direct Costing | Cost Control | Direct Labor Cost