direct cost


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direct cost

[də¦rekt ′kȯst]
(industrial engineering)
The cost in goods and labor to produce a product which would not be spent if the product were not made.
McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
The average variable direct cost per case was $1,017 for ED palliative care referrals versus $2,096 for consults initiated later in the hospital stay.
The direct cost is denoted [C.sub.P] ; the damage cost it allows to avoid is ([D.sub.BAU] -[D.sub.P]), where [D.sub.BAU] is the damage cost that would occur under the "business as usual" (i.e.
In 2003, total direct costs attributable to AORC were $80.8 billion, with an estimated 46.1 million persons aged [greater than or equal to]18 years reporting AORC, and average per-person direct costs of $1,752 (Table 1).
The company's production manager has listed his hours as direct costs to the job for five years--ever since Stephens changed her company's ac counting practices to align with those of her Business Networks peer group.
accounts with average gross profits that do not even cover reasonable allocations of direct costs only] to be in the range of 22%-37% of the entire account base.
Thus, the $50 activity cost-driver charging rate used in determining the direct cost for product PDQ could change as a result of a shift in the budgeted practical capacity and/or the budgeted cost.
The average direct cost per loan for escrow administration, taxes and insurance (EATI) in 2001 actually dropped to about $4.90 per loan in 2001 from $5.80 per loan in 2000.
The military services will find, while they are paying additional direct costs, the revamped personal property moving program will provide a greater return on investment.
Many executives said repetitive motion was a major concern, while it actually ranks sixth among causes of workplace injuries, producing only a quarter of the direct costs created by overexertion, which ranked as the leading cause.
The total direct medical costs incurred by these patients was an estimated $435.5 million--average length of stay nearly 20 days, direct cost of infection, $32,100 (Table 4).
Three choices for resolving the dispute were offered: a $5/$5 split, a $6/$4 choice that took account of the direct cost to the one party, and a non-co-operative $10/$0 choice.
Under section 419(c), a fund's qualified cost is the sum of its "qualified direct cost," plus any allowable additions to its "qualified asset account," less the fund's after-tax income.