Direct costs
22. Depending on the methods of inclusion in the cost of production for individual types of products, costs are divided into direct and indirect. Direct costs are understood as expenses related to the production of specific types of products (costs of raw materials, semi-finished products, materials, wages of production workers, etc.), which can be directly included in their cost of production
Source: "Industry-specific features of the composition of costs included in the cost of products at enterprises of the forest industry complex" (approved by the Ministry of Economic Development of the Russian Federation on 19.10.1994) (with amendments as of 26.12.2002) (together with "Methodological Recommendations (Instruction) on Planning, Accounting" and on calculating the cost of products of the forest industry complex", approved by the Ministry of Economic Development of Russia 16.07.1999
Морфология
Род
Понятие «прямые затраты» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | прямой затраты | прямых затрат |
| Д | прямой затрате | прямым затратам |
| В | прямую затрату | прямые затраты |
| Т | прямой затратой | прямыми затратами |
| П | прямой затрате | прямых затратах |