Those costs related to the actual conduct of a research project (salaries, fringe benefits, consultants, equipment, supplies, travel, patient costs, animal costs, human subject costs, publication costs, service contracts). Direct costs are usually itemized in grant application budgets. See Indirect Costs.
Those costs that can be identified specifically with a particular sponsored project or an instructional or institutional activity or with the provision of a particular good or service, and that can be directly assigned to the activity relatively easily with a high degree of accuracy.
The specific, identifiable costs of operating a grant-supported project such as personnel, travel, equipment purchase and lease, consumable supplies and rent.
Labor and materials costs of construction, excluding overhead.
The term refers to costs which can be directly related to the production of particular units or lines of products. They include the wages of the personnel and the cost of inputs used in the manufacture of such products. Français: Coûts directs Español: Costos directos, costo neto
Those costs which can be allocated to a specific activity or enterprise. They may be either variable costs (they are related to the size or scale of the activity) or fixed costs (e.g. the cost of depreciation of a milking parlour is attributable to the milk enterprise). See costs.
Costs that include direct materials and labor. Refer to DIRECT EXPENSES.
The field costs directly attributed to the construction of a project, including labor, material, equipment, subcontracts and their associated costs.
are costs that can be identified and charged to a specific project (contract) relatively easily with a reasonable degree of accuracy and without an inordinate amount of accounting. These costs could include salaries, wages, services, materials, and equipment. It is not the nature of the goods or services that determines direct cost classifications; rather, it is the ease of identification with the sponsored work or a final cost objective.
Costs directly associated with each unit of sale.
Costs that the college or university directly bills to the student. Tuition and fees are direct costs.
Costs/expenses specifically traceable to specific goods, services, units, programs, activities or functions. Direct expenses differ from indirect expenses in that the latter cannot be specifically traced and so must be allocated on some systematic and rational basis. Direct costs are those that can be identified specifically with a particular final cost objective.
those costs that can be specifically identified--relatively easily and with a high degree of accuracy--with a particular sponsored project and are necessary for it to be successfully carried out. Includes equipment; salary, wages, and fringe benefits; travel and communication; commodities and contractual services, and so forth, itemized in a proposal budget and necessary to carry out the project. Departmental administrative costs (support staff), even if identifiable, are not direct costs.
Those costs which are directly attributable to making a product or providing a service.
Expenses that are associated with the operation of a project and that are itemized by categories specified as allowable under the grant or contract.
Expenses identified in the approved program budget. They are costs that are directly related to the administration of the program on a dollar for dollar basis. Direct costs may include but are not limited to: salaries and fringe benefits paid to staff who devote the majority of their time to provide services directly to customers or directly assist in the administration of the program. Examples of this type of staff are Program Directors, Case Manager, Job Placement personnel and accountants/bookkeepers; and expenses incurred solely for the program such as rent, utilities, telephone service, sub-contractors, office equipment and supplies and travel expenses.
Expenses, such as labor, overhead, and materials, that vary in direct proportion to units produced or services rendered.
Also known as variable costs, cost of sale. These are the costs that are directly incurred when you sell your product, or service, for instance stock in a retail shop, plumbing materials for a plumber, bricks, sand and cement for a builder. They also include materials purchased for resale, raw material, work in progress and sub-contracted labour used to produce the items for sale. These costs are deducted from your sales figure to arrive at a gross profit.
Includes all items that can be categorically identified and charged to the specific project, such as personnel, fringe benefits, consultants, subcontractors, travel, equipment, supplies and materials, communications, computer time, and publication charges.
Visible costs incurred as a result of security transactions such as commissions, taxes and stamp duty.
the fixed and variable costs of all resources (goods, services, etc.) consumed in the provision of an intervention as well as any consequences of the intervention such as adverse effects or goods or services induced by the intervention. Includes direct medical costs and direct nonmedical costs such as transportation or child care.
expenses which can be itemized and for which vouchers or payroll records can be presented for payment. They include salaries and wages, fringe benefits, supplies, travel, equipment, printing, duplication, etc. glossary top
Also called cost of goods sold, cost of sales or jobsite expenses. These are expenses that include labor costs and materials. These expenses can be directly tracked to a specific job. If the job didn't happen, the direct costs wouldn't have been incurred. (Compare direct cost with indirects costs to get a better understanding of the term.) Direct costs are found on the income statement, right below the income accounts. Income - Direct Costs = Gross Margin
Costs directly associated with operating a grant program, such as personnel, equipment, instructional supplies, travel expenses, and professional development
Costs directly related to conversion of raw materials into product. Includes raw materials, direct labor and variable overhead.
Costs that are approved for a specific purpose and that can be identified with a particular grant or instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Typical direct costs are: compensation of employees for the time devoted and identified specifically to the performance of the grant award; cost of materials acquired, consumed, or expended specifically for the grant award; equipment and other approved capital expenditures; and travel expenses incurred specifically to carry out the grant.
Costs that can be specifically assigned and directly attributed to an asset.
Costs, usually on an accrual basis, that are clearly identifiable to or specifically associated with a service, program, or department.
Any costs that may be identified specifically with a particular cost objective. This term is explained in the Federal Acquisition Regulation (reference (ff)).
These are the costs that occur as a result of organising and running the intervention or programme that is being evaluated.
Those costs that can be identified specifically with a particular activity within a sponsored project (i.e. supplies, salaries and wages, travel, etc.)
Construction costs that are involved with either site preparation or building construction, including fixtures.
Direct costs are all expenses involved with AECC's acquiring and reselling the property. They include loss on sale, acquisition, carrying and selling costs.
Costs that can be identified directly with a process, function or activity.
all costs that can be directly attributed to the conduct of the project and are specified in the proposal budget.
Costs that can be identified specifically with a particular sponsored project or that can be directly assigned relatively easily with a high degree of accuracy. (see also: Indirect Cost)
Cost s that are specific ally attributable to an activity or group of activities without apportionment. [D04426] APM BS Those cost labor, material, and other direct costs) that can be consistently related to work performed on a part icular project. Direct cost s are best contrasted with indirect costs that cannot be identified to a specific project. [D00539] WST
1) In traditional cost accounting, variable costs that can be directly attributed to a particular job or operation. Direct material and direct labor are traditionally considered direct costs. 2) In activity-based cost accounting, a cost that can specifically be traced and is economically feasible to track to a particular cost object, e.g., units produced, a production line, a department, or a manufacturing plant. In contrast, if the cost must be allocated across various cost objects, it is an indirect cost. Based on the cost object under consideration, the classification of direct and indirect can change. Activity-based cost accounting assumes that more costs traditionally viewed as fixed costs are variable and can be traced to cost objects.
costs that can be identified specifically with a particular sponsored project, an instructional activity, or any institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy
Costs that are specifically identified with a single cost object (output). The cost of resources directly consumed by producing an output. Direct costs are assigned to activities by direct tracing of resources consumed by individual outputs.
Cost which can be identified direct with a particular activity or product.Ïðÿì³ çàòðàòèÂèòðàòè, ÿê³ ìîæóòü áóòè áåçïîñåðåäíüî çâ'ÿçàí³ ç ïåâíîþ ä³ÿëüí³ñòþ àáî âèäîì ïðîäóêö³¿.
Those expenses in the improvement of property which can be directly attributed to the improvement itself (i.e. labor, material, taxes, etc.). Also known as "hard costs".
Costs which are specific to the project (e.g. salary, project materials)
those costs that can be specifically attributed to a particular sponsored project and are necessary for it to be successfully carried out. Includes equipment; salary, wages, and fringe benefits; travel and communication; commodities and contractual services, and so forth, itemized in a proposal budget and necessary to carry out the project. Departmental administrative costs (support staff), even if attributable to a specific project, are not considered direct costs by funding agencies.
Costs that can be traced to a particular activity or organizational department.
Clearly identifiable costs related to a specific project. General categories of direct costs include but are not limited to salaries and wages, fringe benefits, supplies, contractual services, travel and communication, equipment, and computer use.
Costs relating directly to the production of goods or services, such as materials and production labour.
Direct costs are those items in a grant project that can be identified specifically with a particular final cost objective. Examples of direct costs are compensation of employees for the time devoted and identified specifically to the performance of grant activities, cost of materials acquired, consumed, or expended specifically for the purpose of the grant, equipment and other approved capital expenditures, and travel expenses incurred specifically to carry out the activities of a grant project.
Direct costs are those costs that can be identified specifically with a particular sponsored project.
Costs of erecting a new building involved with either site preparation or building construction, including fixtures.
Costs that can be specifically identified with a particular project(s) or activity.
Direct Costs are the costs that are directly related to production and change with the level of sales such as costs for Raw Materials (for a manufacturer) or Inventory bought for resale (for a retailer). Also known as Variable Costs.
Personnel, materials, and services expenses associated with specific project activities
Costs that vary directly with the amount of business transacted.
Expenses incurred in the production of goods or services which are able to be directly assigned to the item. For an association, examples would be: travel, accommodations, and meal expenses for a meeting; printing and binding for a publication; blank labels used to print membership listings to be sold; honoraria paid to a workshop speaker.
Costs directly attributable to the performance of marketing functions. p. 745
total costs directly attributable to carrying out a grant project, including salaries, fringe benefits, travel, equipment, supplies, services, etc.
Expenses which can be itemized by categories having descriptive terms for utilization of funds e.g. salaries, wages, travel, etc.
Costs that are directly used to produce a product. Items such as raw materials and labour are typical direct costs. Overheads such as electricity and rent are not direct costs.
Direct costs are the costs of a project that can be clearly identified with that specific project. They include: salaries and fringe benefits of investigators and staff, equipment and supplies, consultant fees, patient costs, travel costs, etc.