Direct costs

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In cost accounting , direct costs refer to costs that are directly attributable to a reference object (mostly cost unit , usually a marketable product or service ). Typically, the production factors on which the individual costs are based are completely used up in the manufacturing process (so-called repetition factors ), i. That is, they become part of the generated cost object.

The consideration of costs as individual costs depends on the cost allocation principle used . While in marginal costing according to the causation principle, the individual costs are largely identical to the (variable) marginal costs , in process costing, according to the stress principle , part of the fixed costs (the so-called utility costs ) are also counted as individual costs.

Examples of direct costs are direct material costs ( material costs ) or production wages . The direct costs also include the special direct costs , which, however, can usually not be allocated to a cost unit based on the cause, such as the special direct costs of production , which z. B. the cost of developing a prototype of the new product.

The opposite of direct costs are the overheads . Goods used in production that are assigned to overheads are also referred to as indirect goods . Direct -cost goods are referred to as direct goods .

Standard direct costs

In order to determine the standard direct costs, the operational processes are recorded in one step. The triggers of activities are cost drivers . Overhead costs are costs that cannot be allocated to a direct reference object.

Determination of the costs:

  • Determination of normal resource requirements for individual activities: Time requirement as standard processing time for each activity
  • Standard cost per activity * standard cost rate
  • Definition of the standard work processes with weak point analyzes are used to calculate target costs
  • Calculation of standard unit costs