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  2. Indirect vs direct costs - Wikipedia

    en.wikipedia.org/wiki/Indirect_costs

    In this case, the indirect costs percentage is specified relative to direct costs, not to the total request. A grant requesting $100k in direct costs with an indirect cost rate of 50%, for example, means that the request will include an additional request for $50k for indirect costs for a total request of $150k, as opposed to a request for ...

  3. Cost estimate - Wikipedia

    en.wikipedia.org/wiki/Cost_estimate

    Direct costs may also include the costs of project planning, investigation, studies, and design; land or right of way acquisition, and other non-construction costs. Usually, a subtotal of total direct costs is provided in the estimate. Provisions are made for Indirect costs in addition to the direct costs. Indirect costs include overhead ...

  4. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    The price of a product or service is defined as cost plus profit, whereas cost can be broken down further into direct cost and indirect cost. [1] As a business has virtually no influence on indirect cost, a cost reduction oriented cost breakdown analysis focuses rather on factors contributing to direct cost.

  5. Fixed Expenses vs. Variable Expenses: What’s the Difference?

    www.aol.com/fixed-expenses-vs-variable-expenses...

    What are five examples of fixed expenses? Here are five examples of fixed expenses: Rent payments. Mortgages. Loan payments. Property taxes. Insurance premiums. What are examples of flexible expenses?

  6. Direct costs - Wikipedia

    en.wikipedia.org/wiki/Direct_costs

    In construction, the costs of materials, labor, equipment, etc., and all directly involved efforts or expenses for the cost object are direct costs. In manufacturing or other non-construction industries, the portion of operating costs that is directly assignable to a specific product or process is a direct cost. [4]

  7. Cost driver - Wikipedia

    en.wikipedia.org/wiki/Cost_driver

    Some examples of indirect costs and their drivers are: indirect costs for maintenance, with the possible driver of this cost being the number of machine hours; or the indirect cost of handling raw-material cost, which may be driven by the number of orders received; or inspection costs that are driven by the number of inspections or the hours of ...

  8. Variable cost - Wikipedia

    en.wikipedia.org/wiki/Variable_cost

    For example, variable manufacturing overhead costs are variable costs that are indirect costs, not direct costs. Variable costs are sometimes called unit-level costs as they vary with the number of units produced. Direct labor and overhead are often called conversion cost, [3] while direct material and direct labor are often referred to as ...

  9. Overhead (business) - Wikipedia

    en.wikipedia.org/wiki/Overhead_(business)

    Such expenses are incurred for output generally and not for particular work order; e.g., wages paid to watch and ward staff, heating and lighting expenses of factory, etc. Overheads are an important cost element, alongside direct materials and direct labor. [2] Overheads are often related to accounting concepts such as fixed costs and indirect ...

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