Direct Expenses and Indirect Expenses

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Direct expenses are those costs that are directly attributable to the production or procurement of goods for sale. These expenses are incurred specifically for the creation of a product and can be traced back to individual units of production or specific goods. Examples include raw material costs, wages for workers directly involved in production, freight charges for transporting goods to the store, and manufacturing costs. These expenses are considered variable because they fluctuate with the level of production _______ _________ ______ ______ ______ ______ __ __ ___________ _____ _______ _____________ ________ _____ ____________.
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Degree : BACHELOR DEGREE PROGRAMMES
Course Name : BBA in Retailing with the Modular Apporach
Course Code : BBARL
Subject Name : Buying and Merchandising-II
Subject Code : BRL 10
Year : 2024 2025