Special direct costs

Special direct costs (SEK) are direct costs that are incurred in irregular amounts and at irregular intervals (as opposed to fixed costs ). A distinction is made in cost accounting :

• Special direct costs for production (costs for tools , templates , models, analyzes, etc. that can be recorded per order ) related to a specific product series.
• Special direct sales costs (costs for packaging material, commission , freight , customs duties , advertising costs , etc.) related to a specific customer.